Paper / Financial Accounting and Reporting

Thomas M Carment, Rogers State University

Forecasting Changes in Profitability in the Oil and Gas Industry Using Ratios and Data Envelopment Analysis - Haeyoung Shin, University of Houston-Clear Lake; Ki Young Jeong, University of Houston-Clear Lake; Michael J Lacina, University of Houston-Clear Lake; Youngwon Her, University of Missouri-St Louis

When is a Windfall Tax a Tax (or Not a Tax)? - Darlene A Pulliam, West Texas A&M University; Sharon Burnett, Texas A&M - Commerce

Earnings management opportunity for U.S. oil and gas firms at 2011 Arab spring - Fujen Hsiao, University of Minnesota Duluth; Yan Hu, University of Minnesota Duluth