Misund, Bård - In: Cogent Economics & Finance 5 (2017) 1, pp. 1-14
For more than 40 years, oil and gas companies have been able to choose between two competing methods for accounting for … depending on chosen method. This situation, where oil and gas company managers have discretion to choose between different … accounting methods, has transpired because of intense lobbyism towards accounting standard setters by oil and gas companies in …