Matches in SemOpenAlex for { <https://semopenalex.org/work/W2023149090> ?p ?o ?g. }
Showing items 1 to 71 of
71
with 100 items per page.
- W2023149090 endingPage "249" @default.
- W2023149090 startingPage "235" @default.
- W2023149090 abstract "In August 1978, the Securities and Exchange Commission (SEC) announced its intention to employ Reserve Recognition Accounting, and also issued Accounting Series Release No. 253 which in substance overruled Statement of Financial Accounting Standards No. 19 (SFAS 19), “Financial Accounting and Reporting by Oil and Gas Producing Companies.” There are relatively few cases where accounting promulgations have been reversed, and these cases merit careful analysis. Accordingly, this research employs an identical methodology and sample of an earlier study (Benjamin and McEnroe, 1981) in order to ascertain the security market effect of the SEC's overruling of SFAS 19. The a priori expectation would be that the SEC intervention should cause a reversal of any security market effects found in the prior study." @default.
- W2023149090 created "2016-06-24" @default.
- W2023149090 creator A5014090722 @default.
- W2023149090 creator A5072072563 @default.
- W2023149090 date "1983-06-01" @default.
- W2023149090 modified "2023-09-23" @default.
- W2023149090 title "THE SEC OVERRULING OF SFAS 19 AND THE BEHAVIOR OF SECURITY RETURNS" @default.
- W2023149090 cites W1590990389 @default.
- W2023149090 cites W2161996785 @default.
- W2023149090 cites W4240307802 @default.
- W2023149090 cites W4249051635 @default.
- W2023149090 doi "https://doi.org/10.1111/j.1468-5957.1983.tb00426.x" @default.
- W2023149090 hasPublicationYear "1983" @default.
- W2023149090 type Work @default.
- W2023149090 sameAs 2023149090 @default.
- W2023149090 citedByCount "2" @default.
- W2023149090 countsByYear W20231490902019 @default.
- W2023149090 crossrefType "journal-article" @default.
- W2023149090 hasAuthorship W2023149090A5014090722 @default.
- W2023149090 hasAuthorship W2023149090A5072072563 @default.
- W2023149090 hasConcept C10138342 @default.
- W2023149090 hasConcept C121955636 @default.
- W2023149090 hasConcept C128769094 @default.
- W2023149090 hasConcept C144133560 @default.
- W2023149090 hasConcept C162324750 @default.
- W2023149090 hasConcept C163867264 @default.
- W2023149090 hasConcept C182306322 @default.
- W2023149090 hasConcept C185592680 @default.
- W2023149090 hasConcept C198531522 @default.
- W2023149090 hasConcept C199521495 @default.
- W2023149090 hasConcept C2776034101 @default.
- W2023149090 hasConcept C2781027943 @default.
- W2023149090 hasConcept C2992701085 @default.
- W2023149090 hasConcept C43617362 @default.
- W2023149090 hasConcept C544937707 @default.
- W2023149090 hasConceptScore W2023149090C10138342 @default.
- W2023149090 hasConceptScore W2023149090C121955636 @default.
- W2023149090 hasConceptScore W2023149090C128769094 @default.
- W2023149090 hasConceptScore W2023149090C144133560 @default.
- W2023149090 hasConceptScore W2023149090C162324750 @default.
- W2023149090 hasConceptScore W2023149090C163867264 @default.
- W2023149090 hasConceptScore W2023149090C182306322 @default.
- W2023149090 hasConceptScore W2023149090C185592680 @default.
- W2023149090 hasConceptScore W2023149090C198531522 @default.
- W2023149090 hasConceptScore W2023149090C199521495 @default.
- W2023149090 hasConceptScore W2023149090C2776034101 @default.
- W2023149090 hasConceptScore W2023149090C2781027943 @default.
- W2023149090 hasConceptScore W2023149090C2992701085 @default.
- W2023149090 hasConceptScore W2023149090C43617362 @default.
- W2023149090 hasConceptScore W2023149090C544937707 @default.
- W2023149090 hasIssue "2" @default.
- W2023149090 hasLocation W20231490901 @default.
- W2023149090 hasOpenAccess W2023149090 @default.
- W2023149090 hasPrimaryLocation W20231490901 @default.
- W2023149090 hasRelatedWork W144321391 @default.
- W2023149090 hasRelatedWork W1483794978 @default.
- W2023149090 hasRelatedWork W2017634275 @default.
- W2023149090 hasRelatedWork W2109787509 @default.
- W2023149090 hasRelatedWork W2141185334 @default.
- W2023149090 hasRelatedWork W2944359431 @default.
- W2023149090 hasRelatedWork W3124891928 @default.
- W2023149090 hasRelatedWork W3126855636 @default.
- W2023149090 hasRelatedWork W4238053774 @default.
- W2023149090 hasRelatedWork W2587594129 @default.
- W2023149090 hasVolume "10" @default.
- W2023149090 isParatext "false" @default.
- W2023149090 isRetracted "false" @default.
- W2023149090 magId "2023149090" @default.
- W2023149090 workType "article" @default.