expenditures in the Australian extractives industry. Whether exploration and evaluation expenditures is more value relevant … of the detailed line items of exploration and evaluation expenditure reported by extractives firms. The authors also …Purpose – This paper aims to investigate the value relevance of the various components of exploration and evaluation …

, Harmonization, and Convergence of Accounting Evaluation -- Chapter 4. Accounting Evaluation between Certainty of Past Costs and … Uncertainty of Future Values and Measurement in Accounting -- Chapter 5. Event Study on the Impact of Fair Value Evaluation … good understanding of the local nationalized accounting systems, and up to what extent countries have adapted to IFRS. The …