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...
| Main Authors: | , , , |
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| Format: | Journal Article |
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Wiley-Blackwell Publishing Asia
2012
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| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/32472 |
| _version_ | 1848753672875409408 |
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| author | Taylor, Grantley Richardson, Grant Tower, Greg Hancock, Phil |
| author_facet | Taylor, Grantley Richardson, Grant Tower, Greg Hancock, Phil |
| author_sort | Taylor, Grantley |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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 reserves in debt covenants, leverage and external (Big 4) auditor, after controlling for firm size, subindustry,shareholder concentration and development/production stage, Additional regression testing shows that the existence of reserves in foreign jurisdictions is the most important determinant of RD in Australia, This paper contributes to a better understanding of the extent and rationale behind the RD practices of Australian resource firms. |
| first_indexed | 2025-11-14T08:28:15Z |
| format | Journal Article |
| id | curtin-20.500.11937-32472 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T08:28:15Z |
| publishDate | 2012 |
| publisher | Wiley-Blackwell Publishing Asia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-324722017-09-13T15:56:20Z The determinants of reserves disclosure in the extractive industries: evidence from Australian firms Taylor, Grantley Richardson, Grant Tower, Greg Hancock, Phil Accounting setting Mineral and petroleum reserves Disclosure Accounting estimates 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 reserves in debt covenants, leverage and external (Big 4) auditor, after controlling for firm size, subindustry,shareholder concentration and development/production stage, Additional regression testing shows that the existence of reserves in foreign jurisdictions is the most important determinant of RD in Australia, This paper contributes to a better understanding of the extent and rationale behind the RD practices of Australian resource firms. 2012 Journal Article http://hdl.handle.net/20.500.11937/32472 10.1111/j.1467-629X.2011.00433.x Wiley-Blackwell Publishing Asia restricted |
| spellingShingle | Accounting setting Mineral and petroleum reserves Disclosure Accounting estimates Taylor, Grantley Richardson, Grant Tower, Greg Hancock, Phil The determinants of reserves disclosure in the extractive industries: evidence from Australian firms |
| title | The determinants of reserves disclosure in the extractive industries: evidence from Australian firms |
| title_full | The determinants of reserves disclosure in the extractive industries: evidence from Australian firms |
| title_fullStr | The determinants of reserves disclosure in the extractive industries: evidence from Australian firms |
| title_full_unstemmed | The determinants of reserves disclosure in the extractive industries: evidence from Australian firms |
| title_short | The determinants of reserves disclosure in the extractive industries: evidence from Australian firms |
| title_sort | determinants of reserves disclosure in the extractive industries: evidence from australian firms |
| topic | Accounting setting Mineral and petroleum reserves Disclosure Accounting estimates |
| url | http://hdl.handle.net/20.500.11937/32472 |