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March 18, 2026The Accounting Review

An Examination of the Association Between Accounting and Share Price Data in the Extractive Petroleum Industry: A Comment and Extension.

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Authors

DCDaniel W. CollinsUniversity of IowaMOMelvin C. O'ConnorFinancial Research (Hungary)

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Overview

This commentary examines the association between accounting methods and share price in the extractive petroleum industry, suggesting factors affecting market response.

Key Points

  • The paper aims to clarify ambiguities in prior research regarding accounting methods in the petroleum industry and their impact on market responses.
  • Review of the previous empirical study on accounting methods and market response.
  • Identification of conceptual ambiguities and inconsistencies in prior analyses.
  • Demonstration of how additional factors affect the results of accounting method comparisons.
  • Highlighting the importance of considering additional factors in the assessment of accounting methods.
  • Indicating that the effects of accounting choices on share prices were not fully captured in previous studies.

Cite This Study

Collins et al. (1978) studied this question.

synapsesocial.com/papers/69ba428e4e9516ffd37a2e6chttps://doi.org/10.2308/tar-4500782
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1An Examination of the Association Between Accounting and Share Price Data in the Extractive Petroleum Industry.1975
  2. 2An Examination of the Association Between Accounting and Share Price Data in the Extractive Petroleum Industry: A Reply.1978
  3. 3An Analysis of Differences Between Non-major Oil Firms Using Successful Efforts and Full Cost Methods.1979
  4. 4The Impact of Accounting Regulation on the Stock Market: The Case of Oil and Gas Companies: A Comment.1981
  5. 5The Impact of Accounting Regulation on the Stock Market: The Case of Oil and Gas Companies.1979