Browsing Publikasjoner fra CRIStin by Journals "Cogent Economics & Finance"
Now showing items 1-5 of 5
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Accounting Method Choice and Market Valuation in the Extractive Industries
(Journal article; Peer reviewed, 2017-11)For more than 40 years, oil and gas companies have been able to choose between two competing methods for accounting for exploration activities. The implication is that two otherwise identical companies can report substantially ... -
Accounting Method Choice and Market Valuation in the Extractive Industries
(Journal article; Peer reviewed, 2017-11)For more than 40 years, oil and gas companies have been able to choose between two competing methods for accounting for exploration activities. The implication is that two otherwise identical companies can report substantially ... -
Exploration vs. acquisition of oil and gas reserves: Effect on stock returns
(Journal article; Peer reviewed, 2018-02-21)This paper examines how oil and gas companies’ reserves growth affects their share price returns. In particular we examine three issues affecting the relation between reserves changes and oil and gas firm returns. First, ... -
Investment and revenue cap under incentive regulation: The case study of the Norwegian electricity distributors
(Journal article; Peer reviewed, 2017-11)Electricity distribution operators are regulated as monopolies around the world. Incentive regulation is further applied to relate their allowed revenues (revenue cap) to cost efficiency and investment. Incentive regulation ... -
Valuation of proved vs. probable oil and gas reserves
(Journal article; Peer reviewed, 2017-09)Oil and gas reserves are the most important assets of oil and gas companies. A source of confusion for investors in oil companies, is that reserves quantities and values are uncertain estimates. Reserves are typically ...