The Information Content of Supplemental Reserve-Based Replacement Measures Relative to that of Historical Cost income and its Cash and Accrual Components of Oil and Gas Producing Companies
This study examined whether three reserve-based quantity replacement measures and three reserve-based value replacement measures have incremental information content beyond that of historical earnings and its cash and accrual components. This study also examined whether the cash and accrual compon...
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| Format: | Others |
| Language: | English |
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University of North Texas
1992
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| Online Access: | https://digital.library.unt.edu/ark:/67531/metadc277915/ |