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題名:石油與天然氣蘊藏量揭露資訊與未來盈餘預測之研究
書刊名:中華會計學刊
作者:李淑華謝佩蓁陳俊樺蔡彥卿
作者(外文):Lee, Shu-huaHsieh, Pei-chenChen, Chun-huaTsai, Yann-ching
出版日期:2021
卷期:17:1
頁次:頁131-182
主題關鍵詞:未來盈餘預測蘊藏量認列會計探勘成功法全部成本法Earnings predictabilityReserves recognition accountingRRASuccessful effort methodFull cost method
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:57
  • 點閱點閱:6
期刊論文
1.Li, K. K.(2011)。How Well do Investors Understand Loss Persistence?。Review of Accounting Studies,16(3),630-667。  new window
2.Li, Feng(2008)。Annual report readability, current earnings, and earnings persistence。Journal of Accounting and Economics,45(2/3),221-247。  new window
3.Finger, C.(1994)。The Ability of Earnings to Predict Future Earnings and Cash Flow。Journal of Accounting Research,32,210-223。  new window
4.Brown, L. D.、Han, J. C. Y.(2000)。Do stock prices fully reflect the implications of current earnings for future earnings for AR1 firms?。Journal of Accounting Research,38(1),149-164。  new window
5.Ramakrishnan, R. T. S.、Thomas, J. K.(1998)。Valuation of Permanent, Transitory, and Price-Irrelevant Components of Reported Earnings。Journal of Accounting, Auditing and Finance,13(3),301-336。  new window
6.Rajgopal, S.、Shevlin, T.、Venkatachalam, M.(2003)。Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog。Review of Accounting Studies,8(4),461-492。  new window
7.Heckman, James J.(1976)。The Common Structure of Statistical Models of Truncation, Sample Selection and Limited Dependent Variables and a Simple Estimator for Such Models。Annals of Economic and Social Measurement,5(4),475-492。  new window
8.Lev, Baruch、Sougiannis, Theodore(1996)。The capitalization, amortization, and value-relevance of R&D。Journal of Accounting and Economics,21(1),107-138。  new window
9.Bandyopadhyay, S. P.(1994)。Market Reaction to Earnings Announcements of Successful Efforts and Full Cost Firms in the Oil and Gas Industry。The Accounting Review,69(4),657-674。  new window
10.Ittner, Christopher D.、Larcker, David F.(1998)。Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction。Journal of Accounting Research,36(suppl.),1-35。  new window
11.Harris, T. S.、Ohlson, J. A.(1987)。Accounting disclosures and the market's valuation of oil and gas properties。The Accounting Review,62,651-670。  new window
12.Schipper, K.、Vincent, L.(2003)。Earnings quality。Accounting Horizons,17,97-110。  new window
13.Lev, Baruch、Thiagarajan, S. Ramu(1993)。Fundamental Information Analysis。Journal of Accounting Research,31(2),190-215。  new window
14.Amir, Eli、Lev, Baruch(1996)。Value-relevance of Nonfinancial Information: The Wireless Communications industry。Journal of Accounting and Economics,22(1-3),3-30。  new window
15.Magliolo, Joseph(1986)。Capital Market Analysis of Reserve Recognition Accounting。Journal of Accounting Research,24,69-108。  new window
16.Trueman, Brett、Wong M. H. F.、Zhang, Xiao-Jun(2000)。The Eyeballs Have it: Searching for the Value in Internet Stocks。Journal of Accounting Research,38,137-162。  new window
17.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。  new window
18.Dechow, Patricia M.、Ge, Weili、Schrand, Catherine M.(2010)。Understanding earnings quality: A review of the proxies, their determinants and their consequences。Journal of Accounting and Economics,50(2/3),344-401。  new window
19.Dichev, Ilia D.、Tang, Vicki Wei(2009)。Earnings volatility and earnings predictability。Journal of Accounting and Economics,47,160-181。  new window
20.劉正田(20010700)。研發支出資本化之會計基礎股票評價。會計評論,33,1-26。new window  延伸查詢new window
21.Adkerson, R.(1979)。Can Reserve Recognition Accounting Work?。Journal of Accountancy,148,72-81。  new window
22.Alciatore, M.(1993)。New Evidence on SFAS No. 69 and the Components of the Change in Reserve Value。The Accounting Review,68,639-656。  new window
23.Badia, M.、Barth, M. E.、Duro, M.、Ormazabal, G.(2020)。Firm Risk and Disclosures about Dispersion of Asset Values: Evidence from Oil and Gas Reserves。The Accounting Review,95(1),1-29。  new window
24.Bell, T. B.(1983)。Market Reaction to Reserve Recognition Accounting。Journal of Accounting Research,21,1-17。  new window
25.Badia, M.、Duro, M.、Jorgensen, B. N.、Ormazabal, G.(2020)。The Informational Effects of Tightening Oil and Gas Disclosure Rules。Contemporary Accounting Research,37(3),1720-1755。  new window
26.Boone, Sati P.(2002)。Revisiting the Reportedly Weak Value Relevance of Oil and Gas Asset Present Values: The Roles of Measurement Error, Model Misspecification, and Time-Period Idiosyncrasy。The Accounting Review,77,73-106。  new window
27.Chang, H.、Chen, J.、Hsu, S. W.、Mashruwala, R.(2018)。The Impact of the Bullwhip Effect on Sales and Earnings Prediction Using Order Backlog。Contemporary Accounting Research,35(2),1140-1165。  new window
28.Clinch, G.、Magliolo, J.(1992)。Market Perceptions of Reserve Disclosures Under SFAS No. 69。The Accounting Review,67,843-861。  new window
29.Connor, J.(1979)。Reserve recognition accounting: Fact or fiction?。Journal of Accountancy,148,92-99。  new window
30.Cooper, K.、Flory, S.、Grossman, S. D.、Groth, J. C.(1979)。Reserve Recognition Accounting: A Proposed Disclosure Framework。Journal of Accountancy,148,82-91。  new window
31.Dharan, Bala G.(1984)。Expectation Models and Potential Information Content of Oil and Gas Reserve Value Disclosures。The Accounting Review,59,199-217。  new window
32.Doran, B.、Collins, D.、Dhaliwal, D.(1988)。The Information of Historical Cost Earnings Relative to Supplemental Reserve-Based Accounting Data in the Extractive Petroleum Industry。The Accounting Review,63,389-413。  new window
33.Spear, N. A.(1994)。The Stock Market Reaction to the Reserve Quantity Disclosures of U.S. Oil and Gas Producers。Contemporary Accounting Research,11,381-404。  new window
34.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society,47(1),153-162。  new window
研究報告
1.Bell, James、Boatsman, R.、Dhaliwal, Dan S.(1985)。Information Content of RRA versus Historical Cost Earnings Data。  new window
圖書
1.Scott, W. R.、O'Brien, P.(2019)。Financial accounting theory。Pearson Prentice Hall。  new window
2.Securities and Exchange Commission(1978)。Regulation SX: Financial Accounting and Reporting for Oil and Gas Producing Activities Pursuant to the Federal Securities Laws and Energy Policy and Conservation Act of 1975。SEC。  new window
3.Greene, William H.(2003)。Econometric Analysis。Prentice-Hall, Inc.。  new window
其他
1.Securities and Exchange Commission(2008)。Final Rules: Modernization of Oil and Gas Reporting。  new window
2.Securities and Exchange Commission(19810226)。Financial Reporting by Oil and Gas Producers。  new window
3.Securities and Exchange Commission(19780831)。Adoption of Requirements for Financial Accounting and Reporting Practices for Oil and Gas Producing Activities。  new window
 
 
 
 
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