Misund, Bard; Osmundsen, Petter; Sikveland, Marius - Handelshøgskolen, Universitetet i Stavanger - 2014
This paper studies financial statement information from the 50 largest international oil and gas companies during 1992 to 2011 and evaluates their relation to market values. In particular, we examine how this relationship is affected by accounting method choice (successful efforts versus full...