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The determinants of reserves disclosure in the extractive industries: evidence from Australian firms

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  • Grantley Taylor
  • Grant Richardson
  • Greg Tower
  • Phil Hancock

Abstract

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Suggested Citation

  • Grantley Taylor & Grant Richardson & Greg Tower & Phil Hancock, 2012. "The determinants of reserves disclosure in the extractive industries: evidence from Australian firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 52, pages 373-402, October.
    • Handle: RePEc:bla:acctfi:v:52:y:2012:i::p:373-402
    DOI: j.1467-629X.2011.00433.x
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    Citations

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    Cited by:

    1. Cannizzaro, Anthony P. & Weiner, Robert J., 2015. "Multinational investment and voluntary disclosure: Project-level evidence from the petroleum industry," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 32-47.
    2. Tega Anighoro, 2020. "Value relevance of the components of oil and gas reserve quantity change disclosures of upstream oil and gas companies in the london stock exchange," Papers 2005.14659, arXiv.org.
    3. Teng Zhou & Jacqueline Birt & Michaela Rankin, 2015. "The value relevance of exploration and evaluation expenditures," Accounting Research Journal, Emerald Group Publishing Limited, vol. 28(3), pages 228-250, November.
    4. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    5. Dean Katselas & Baljit K. Sidhu & Tom Smith & Chuan Yu, 2019. "Independently Certified Industry‐specific Disclosures to the Capital Market: The JORC Code in the Australian Mining Industry," Abacus, Accounting Foundation, University of Sydney, vol. 55(1), pages 128-179, March.
    6. Sidney J. Gray & Niclas Hellman & Mariya N. Ivanova, 2019. "Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature," Abacus, Accounting Foundation, University of Sydney, vol. 55(1), pages 42-91, March.
    7. Shadi Farshadfar & Reza M. Monem, 2019. "Further evidence of the relationship between accruals and future cash flows," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 143-176, March.
    8. Suliman Alshahmy & Hafez Abdo, 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, Palgrave Macmillan, vol. 20(2), pages 168-184, June.
    9. Anthony P Cannizzaro & Robert J Weiner, 2018. "State ownership and transparency in foreign direct investment," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(2), pages 172-195, February.

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