845

Year: 
1986
Issue: 
Fall/Winter
Volume: 
5
Number: 
3
Title: 
Information Content of RRA vs. Historical Cost-Based Data
Title (to sort by): 
Information Content of RRA vs. Historical Cost-Based Data
Author: 
Timothy B. Bell, James R. Boatsman, and Dan S. Dhailwal
Page Start: 
65
Page End: 
82

Topics:

Abstract: 
The authors suggest that there is a genuine demand for the information provided for Reserve Recognition Accounting and that the arguments of the accounting profession and oil managers that RRA data are too subjective to be useful may be unfounded. These conclusions are based on an analysis of behavior of the price of stock of 51 companies at dates surrounding the 1978 RRA filings and earnings announcement dates (the first reports in which RRA data were required to be filed).
Citation: 
Information Content of RRA vs. Historical Cost-Based Data. Bell, Timothy B.; Boatsman, James R.; and Dhailwal, Dan S., Fall/Winter 1986, pp. 65‑82.
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