Purpose – Prior work claims that the CAPM is mis‐specified based on evidence that beta and idiosyncratic variables such as size, book‐to‐market, and price‐earnings ratios combine to explain average cross‐sectional variation in stock returns. This paper set out to reexamine this...

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...