The Accounting Review Vol. 67 No. 4 1992

Market Perceptions of Reserve Disclosures Under SFAS No. 69.

Greg Clinch¹; Joseph Magliolo^2,3

¹ UNSW Sydney · ² California University of Pennsylvania · ³ University of Pennsylvania

Abstract

Focuses on issues concerning reserve disclosures. Weak associations between security prices and gas valuation disclosures; Value-relevance of reserve estimates; Variation in the informativeness of quantity disclosures.

DOI

10.2308/tar-9605216060

Volume

67

Issue

4

Pages

843-861

Language

en

Sources

openalex crossref

Cite

APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓