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Oil and gas reserve value disclosures and bid-ask spreads

Article Abstract:

A decline in the bid-ask spread of disclosing firms' common stock that have persisted for a whole year following the initial reserve disclosures is responsible for the initial disclosure of the discounted current value of oil and gas reserves mandated by the US Securities and Exchange Commission in Accounting Series Release No 253 (ASR 253). ASR 253 promotes equal opportunity in financial markets by equalizing access to information across classes of investors.

Author: Boone, Jeffery P.
Publisher: Elsevier B.V.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 1998
PETROLEUM AND COAL PRODUCTS, Petroleum, Petroleum and Coal Products Manufacturing, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Investor Protection & Disclosure, Laws, regulations and rules, Petroleum reserves, Disclosure (Securities law), United States. Securities and Exchange Commission, Investor relations, Natural gas reserves

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Owners seek land change

Article Abstract:

Companies such and Palm Inc. and Cisco Systems Inc. are seeking to convert their indusrtrial property to retail or housing use. The city of San Jose doesn't approve the companies' requests, citing potential future need.

Publisher: Elsevier B.V.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2003
Strategy & planning, Planning, Land use, Company business planning

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Taxi firms suspending alternative fuel effort

Article Abstract:

Taxis have given up using compressed natural gas for every sixth taxi because of complaints from other taxi services that the alternative fuel vehicles are preferred by passengers.

Author: Hamm, Andrew F.
Publisher: Elsevier B.V.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2003
Government domestic functions, Goods & services distribution, Usage, Transportation, Environmental policy, Fuel and fuel systems, Taxicabs, Taxicab services, Taxicab service

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Subjects list: Natural gas, California, San Jose, California
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