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

Accounting and Finance

Volumn 52, Issue SUPPL.1, 2012, Pages 373-402

  Taylor, Grantley ^a   Richardson, Grant ^b   Tower, Greg ^a   Hancock, Phil ^c  

^a CURTIN UNIVERSITY   (Australia)

^b UNIVERSITY OF ADELAIDE   (Australia)

^c UNIVERSITY OF WESTERN AUSTRALIA   (Australia)

Author keywords

Accounting estimates; Accounting setting; Disclosure; M41; Mineral and petroleum reserves

Indexed keywords

EID: 84867234256     PISSN: 08105391     EISSN: 1467629X     Source Type: Journal    
DOI: 10.1111/j.1467-629X.2011.00433.x     Document Type: Article

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