Eco-efficiency refers to a process that seeks to maximize the effectiveness of business processes while minimizing their impacts on the environment. Fundamental to eco-efficiency is adoption of a management philosophy that stimulates the search for environmental improvements that yield parallel...

Upstream oil and gas operations -- Introduction to oil and gas accounting -- Oil and gas reserves -- Nondrilling exploration costs : successful efforts -- Acquisition cost of unproved property : successful efforts -- Drilling and development costs : successful efforts -- Proved property cost...

The purpose of this study is to determine whether supplemental reserve disclosures contain value-relevant information by examining the extent to which they convey information regarding firms' effort and ability to discover reserves. Using Ohlson's (1995) model as a framework, two hypotheses were...

Using a matching approach and multivariate logit analysis we determine that management of firms involved in MBOs more frequently chose income increasing accounting policies than did a matched sample of non‐MBO firms. The results provide support for the managerial economic incentives hypothesis...