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| Author: | Spear, N. Leis, M. |
| Title: | Artificial neural networks and the accounting method choice in the oil and gas industry |
| Journal: | Accounting, Management & Information Technologies
1997 : VOL. 7:3, p. 169-181 |
| Index terms: | ACCOUNTING MANAGEMENT OIL INDUSTRY |
| Language: | eng |
| Abstract: | on three occasions, accounting regulators considered eliminating full cost accounting as an acceptable method and at the same time requiring all oil and gas producing companies to adopt successful efforts accounting. In response, full cost companies appealed to the Securities and the Exchange Commission to allow the continued use of full cost accounting arguing that companies using each method are different. The general regression network performed extremely well in predicting both full cost and successful efforts companies. |
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