Zhou, Teng; Birt, Jacqueline; Rankin, Michaela - In: Accounting Research Journal 28 (2015) 3, pp. 228-250
expenditures in the Australian extractives industry. Whether exploration and evaluation expenditures is more value relevant …-off exploration and evaluation expenditures and the number of projects in which firms are involved is relevant to investors when … explore the effect of regulatory changes by examining the value relevance of exploration and evaluation expenditures pre- and …