scholarly journals Research on Innovation of Oil and Gas Asset Valuation Accounting Based on Perspective of Subject Integration

2021 ◽  
Author(s):  
Yuanyuan Shi ◽  
Ruirui Fang
Keyword(s):  
Oil And Gas ◽  
Asset Valuation ◽  
Subject Integration

Evaluation of the discount rate for oil and gas companies

2020 ◽  
Author(s):  
Danna B. Niyazbekova ◽  
◽  
Anna V. Komarova ◽  
Keyword(s):  
Discount Rate ◽  
Average Cost ◽  
Oil And Gas ◽  
Cost Of Capital ◽  
Weighted Average ◽  
Financial Asset ◽  
Asset Valuation ◽  
Factors Affecting ◽  
Valuation Model ◽  
Oil And Gas Companies

The aim of the work is to justify the calculation of the discount rate and assess the factors affecting it for oil and gas companies. Based on the results of the study, discount rates for nine oil and gas companies were calculated and compared in three ways: the financial asset valuation model (CAPM), the weighted average cost of capital model (WACC), and the cumulative method. An econometric analysis of the discount rate is carried out.

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