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Market Perceptions of Reserve Disclosures Under SFAS No. 69.

Greg Clinch1; Joseph Magliolo2,3

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

The Accounting Review 1992 open access

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 (4)
Pages
843-861
Language
en
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BibTeX
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