All Outputs (2)

UK Tax Policy in the Oil and Gas Sector: An Empirical Examination of Recent Changes (2022)
Journal Article
Abdo, H., & Frecknall-Hughes, J. (2022). UK Tax Policy in the Oil and Gas Sector: An Empirical Examination of Recent Changes. British Tax Review, 4, 421-452

The UK oil and gas industry is past maturity, with an ageing infrastructure. The UK North Sea Transition Authority (NSTA, formerly, the Oil and Gas Authority (OGA)) has set Maximising Economic Recovery as a key objective for operators. This aims to p... Read More about UK Tax Policy in the Oil and Gas Sector: An Empirical Examination of Recent Changes.

Impacts of reserve and decommissioning disclosures on value and performance of oil and gas firms listed in the UK (2022)
Journal Article
Alshahmy, S., & Abdo, H. (2023). Impacts of reserve and decommissioning disclosures on value and performance of oil and gas firms listed in the UK. International Journal of Disclosure and Governance, 20, 168-184. https://doi.org/10.1057/s41310-022-00155-3

Oil and gas reserves and asset decommissioning are the most significant cash flow indicators of the oil and gas industry. Investors use disclosures by oil and gas firms to estimate future cash flows. Thus, this study examines impacts of oil and gas r... Read More about Impacts of reserve and decommissioning disclosures on value and performance of oil and gas firms listed in the UK.