• Login
    View Item 
    •   DSpace Home
    • AUS Sustainability
    • Faculty Work (AUS Sustainability)
    • View Item
    •   DSpace Home
    • AUS Sustainability
    • Faculty Work (AUS Sustainability)
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    EQUITY INCOME OF ENERGY FIRMS: EXAMINATION OF NON-CASH INCOME

    Thumbnail
    View/ Open
    This is a placeholder. To access the document, please use the URL in the record. (112.6Kb)
    Date
    2010-04
    Author
    McCarthy, Mark
    Schneider, Douglas
    Tibbs, Samuel
    Advisor(s)
    Unknown advisor
    Type
    Article
    Metadata
    Show full item record
    Abstract
    The energy sector has reported robust profits in recent years with some energy firms reporting record profits, drawing botii public and political scrutiny. Reported accounting profits, however, can include amounts that do not necessarily result in an increase in cash flow to a firm. One such amount that is a material component of die earnings of some energy firms is that of equity income, a proportion of an investee's earnings required to be included m investor earnings (Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 323). This paper examines the presence of equity income in the earnings of energy firms and finds that it is a material amount.
    DSpace URI
    http://hdl.handle.net/11073/8202
    External URI
    https://www.highbeam.com/doc/1P3-2045075411.html
    Collections
    • Faculty Work (AUS Sustainability)

    Browse

    All of DSpaceCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsCollege/DeptArchive ReferenceSeriesThis CollectionBy Issue DateAuthorsTitlesSubjectsCollege/DeptArchive ReferenceSeries

    My Account

    LoginRegister

    Statistics

    View Usage Statistics

    DSpace software copyright © 2002-2016  DuraSpace
    Submission Policies | Terms of Use | Takedown Policy | Privacy Policy | About Us | Contact Us | Send Feedback

    Return to AUS
    Theme by 
    Atmire NV