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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.

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Authors

RERobert K. EskewUniversity of Iowa

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Implication

Intergroup comparisons demonstrate the effects of accounting methods on share price in the petroleum sector, suggesting implications for firms.

Key Points

  • Examine how two accounting methods for exploration expenditures affect share prices in the petroleum industry.
  • Utilized two groups of comparable extractive petroleum firms for analysis.
  • Examined effects of field costing and full costing on profit and expense streams.
  • Tested a hypothesis regarding the market response to accounting earnings using statistical methods.
  • Intergroup comparisons suggest a differing impact of accounting methods on financial outcomes.
  • Market response to earnings streams varies based on the accounting method adopted.

Cite This Study

Robert K. Eskew (1975) studied this question.

synapsesocial.com/papers/69ba43584e9516ffd37a488ahttps://doi.org/10.2308/tar-4506064
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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: A Comment and Extension.1978
  2. 2Properties of Accounting Numbers Under Full Costing and Successful-Efforts Costing in the Petroleum Industry.1976
  3. 3An Analysis of Differences Between Non-major Oil Firms Using Successful Efforts and Full Cost Methods.1979
  4. 4An Examination of the Association Between Accounting and Share Price Data in the Extractive Petroleum Industry: A Reply.1978
  5. 5Discretionary Accounting Changes from "Successful Efforts" to "Full Cost" Methods: 1970-76.1988