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

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

This paper examines the determinants of reserves disclosure (RD) in the Australian extractive industries, Our regression results indicate that RD are positively associated with variables relating to corporate governance, foreign listing, existence of reserves in foreign jurisdictions, pledging of re...

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Bibliographic Details
Main Authors: Taylor, Grantley, Richardson, Grant, Tower, Greg, Hancock, Phil
Format: Journal Article
Published: Wiley-Blackwell Publishing Asia 2012
Subjects:
Accounting setting
Mineral and petroleum reserves
Disclosure
Accounting estimates
Online Access:http://hdl.handle.net/20.500.11937/32472

Internet

http://hdl.handle.net/20.500.11937/32472

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