Reserves Overstatements: History, Enforcement, Identification, and Implications of New SEC Disclosure Requirements
Despite the need for accurate oil and gas reserves estimates which honor disclosure requirements of the United States Securities and Exchange Commission (SEC), a number of exploration and production companies have allegedly overstated and subsequently written down their reserves during the last 20 y...
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| Format: | Others |
| Language: | English |
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2010
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| Online Access: | http://hdl.handle.net/1969.1/ETD-TAMU-2010-05-7907 |