Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
An Examination Of The Effects Of Standard Setting And Earnings Management In The Oil And Gas Industry
Download An Examination Of The Effects Of Standard Setting And Earnings Management In The Oil And Gas Industry full books in PDF, epub, and Kindle. Read online An Examination Of The Effects Of Standard Setting And Earnings Management In The Oil And Gas Industry ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis An Examination of the Effects of Standard Setting and Earnings Management in the Oil and Gas Industry by : Karyn Anne Bybee Friske
Download or read book An Examination of the Effects of Standard Setting and Earnings Management in the Oil and Gas Industry written by Karyn Anne Bybee Friske and published by . This book was released on 1994 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Earnings Management by : Joshua Ronen
Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Book Synopsis The Analysis and Use of Financial Statements by : Gerald I. White
Download or read book The Analysis and Use of Financial Statements written by Gerald I. White and published by John Wiley & Sons. This book was released on 2002-12-30 with total page 786 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Standards (US and International) have been updated to reflect the latest pronouncements. * An increased international focus with more coverage of IASC and non-US GAAPs and more non-US examples.
Book Synopsis U.S. Oil Companies' Earnings Management in Response to Hurricanes Katrina and Rita by : Donal Byard
Download or read book U.S. Oil Companies' Earnings Management in Response to Hurricanes Katrina and Rita written by Donal Byard and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines earnings management by U.S.-based oil companies in the period immediately after the impact of hurricanes Katrina and Rita. We show that large petroleum refining firms - but not the smaller crude oil and gas production companies - recorded significant abnormal income-decreasing accruals in the fiscal quarter immediately after the impact of hurricanes Katrina and Rita (Q4 of 2005). In addition, we show that these results are driven by abnormal current accruals. Prior studies show that some firms respond to periods of heightened political scrutiny by recording abnormal income-decreasing accruals (e.g., Cahan, 1992; Han and Wang, 1998). Our results add to this stream of research by examining a political cost-increasing event that occurred after the passage of the Sarbanes-Oxley Act (SOX) of 2002. The results suggest that in the post-SOX period managers continue to engage in income-decreasing earnings management during periods of heightened political cost sensitivity, at least in the case of large petroleum refining firms.
Book Synopsis American Doctoral Dissertations by :
Download or read book American Doctoral Dissertations written by and published by . This book was released on 1998 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Earnings Quality of the Successful Efforts and Full Cost Accounting Methods in the Oil and Gas Industry by :
Download or read book Earnings Quality of the Successful Efforts and Full Cost Accounting Methods in the Oil and Gas Industry written by and published by . This book was released on 2018 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: Earnings -- Earnings management -- Earnings quality -- Cash flows -- Successful efforts -- Full cost -- Exploration and production -- Upstream -- Oil and gas accounting -- Accounting methods -- Accounting standards -- Extractive activities -- Extractives industry -- Accrual quality -- Persistence -- Predictability -- Smoothness -- Value relevance -- Timeliness -- Conservatism -- Verdienste -- Verdienstebestuur -- Verdienstegehalte -- Kontantvloei -- Suksesvolle pogings -- Vollekoste -- Eksplorasie en produksie -- Stroomop -- Olie- en gasrekeningkunde -- Rekeningkundige metodes -- Rekeningkundige standaarde -- Ekstraktiewe aktiwiteite -- Ekstraksiebedryf -- Aangroeiingsgehalte -- Volharding -- Voorspelbaarheid -- Gladheid -- Waarderelevansie -- Tydigheid -- Konserwatisme
Book Synopsis Evidence on the Tradeoff Between Real Manipulation and Accrual Manipulation: to 25; Pages:26 to 50; Pages:51 to 75; Pages:76 to 100; Pages:101 to 120 by : Amy Yunzhi Zang
Download or read book Evidence on the Tradeoff Between Real Manipulation and Accrual Manipulation: to 25; Pages:26 to 50; Pages:51 to 75; Pages:76 to 100; Pages:101 to 120 written by Amy Yunzhi Zang and published by ProQuest. This book was released on 2000 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Employment Impacts of Upstream Oil and Gas Investment in the United States by : Mark Agerton
Download or read book Employment Impacts of Upstream Oil and Gas Investment in the United States written by Mark Agerton and published by International Monetary Fund. This book was released on 2015-02-11 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Technological progress in the exploration and production of oil and gas during the 2000s has led to a boom in upstream investment and has increased the domestic supply of fossil fuels. It is unknown, however, how many jobs this boom has created. We use time-series methods at the national level and dynamic panel methods at the state-level to understand how the increase in exploration and production activity has impacted employment. We find robust statistical support for the hypothesis that changes in drilling for oil and gas as captured by rig-counts do in fact, have an economically meaningful and positive impact on employment. The strongest impact is contemporaneous, though months later in the year also experience statistically and economically meaningful growth. Once dynamic effects are accounted for, we estimate that an additional rig-count results in the creation of 37 jobs immediately and 224 jobs in the long run, though our robustness checks suggest that these multipliers could be bigger.
Book Synopsis An Empirical Investigation of the Information Effects of a Change in the Financial Reporting Standards for Oil and Gas Producers by : Abbie Jean Smith
Download or read book An Empirical Investigation of the Information Effects of a Change in the Financial Reporting Standards for Oil and Gas Producers written by Abbie Jean Smith and published by . This book was released on 1981 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Petroleum Accounting and Financial Management Journal by :
Download or read book Petroleum Accounting and Financial Management Journal written by and published by . This book was released on 2008 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Valuing Oil and Gas Companies by : Nick Antill
Download or read book Valuing Oil and Gas Companies written by Nick Antill and published by Elsevier. This book was released on 2000-06-19 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: Market value is set by investor behaviour ....but objective methods of valuation are vital for accurate predictions of market behaviour. What are the key issues facing the industry - and the main points the analyst needs to look for when interpreting oil industry accounts? Do the best prospects necessarily lie with the larger and better-financed companies? How best can an investment strategy be managed in the refining industry, with its conflicting pressures of environmental controls and inadequate returns?This unique and authoritative book has the answers to these and many other questions, offering a series of benchmarks and performance indicators with which to evaluate oil company shares. An updated edition of a respected and established title, it remains the only comprehensive handbook of its kind available, and will be eagerly welcomed by corporate planners as well as investors and analysts. An essential and practical guide for investors, analysers and corporate planners The only book which shows how to actually value oil and gas companies International in outlook
Book Synopsis Dissertation Abstracts International by :
Download or read book Dissertation Abstracts International written by and published by . This book was released on 2005 with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting Standards and Regulations for Oil and Gas Producers by : Cecil H. Moore
Download or read book Accounting Standards and Regulations for Oil and Gas Producers written by Cecil H. Moore and published by . This book was released on 1986 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Global Business and Management Research : An International Journal Vol. 4, No. 2 by :
Download or read book Global Business and Management Research : An International Journal Vol. 4, No. 2 written by and published by Universal-Publishers. This book was released on with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Damage Awards and Earnings Management in the Oil Industry by : Steven C. Hall
Download or read book Damage Awards and Earnings Management in the Oil Industry written by Steven C. Hall and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the relationship between the incidence of litigation events with potentially large damage awards and managers' accounting choices. We argue that the size of damage awards is a function of reported net income and net worth, and that this relationship provides management an incentive to manipulate accounting numbers. Our results indicate that managers of oil firms facing potentially large damage awards choose income decreasing non-working capital accruals relative to managers of other oil firms. Further, the results indicate that the management of these firms make accounting choices that result in lower non-working capital accruals during the litigation period than in other years. These negative non-working capital accruals appear to result from the underestimation of new reserves.
Book Synopsis Corporate Finance by : Stefan Cristian Gherghina
Download or read book Corporate Finance written by Stefan Cristian Gherghina and published by MDPI. This book was released on 2021-05-18 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book comprises 19 papers published in the Special Issue entitled “Corporate Finance”, focused on capital structure (Kedzior et al., 2020; Ntoung et al., 2020; Vintilă et al., 2019), dividend policy (Dragotă and Delcea, 2019; Pinto and Rastogi, 2019) and open-market share repurchase announcements (Ding et al., 2020), risk management (Chen et al., 2020; Nguyen Thanh, 2019; Štefko et al., 2020), financial reporting (Fossung et al., 2020), corporate brand and innovation (Barros et al., 2020; Błach et al., 2020), and corporate governance (Aluchna and Kuszewski, 2020; Dragotă et al.,2020; Gruszczyński, 2020; Kjærland et al., 2020; Koji et al., 2020; Lukason and Camacho-Miñano, 2020; Rashid Khan et al., 2020). It covers a broad range of companies worldwide (Cameroon, China, Estonia, India, Japan, Norway, Poland, Romania, Slovakia, Spain, United States, Vietnam), as well as various industries (heat supply, high-tech, manufacturing).
Book Synopsis Introduction to Earnings Management by : Malek El Diri
Download or read book Introduction to Earnings Management written by Malek El Diri and published by Springer. This book was released on 2017-08-20 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.
