An Empirical Investigation into the Information Content of the Required Disclosure of Oil and Gas Reserve Values
This empirical study is concerned with whether the oil and gas reserve value data reported by petroleum producers have been utilized by investors. Reporting reserve value data based on a present value approach is the initial step toward the development of the Securities and Exchange Commission'...
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Format: | Others |
Language: | English |
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North Texas State University
1980
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Online Access: | https://digital.library.unt.edu/ark:/67531/metadc331926/ |