Berry, Kevin T.; Wright, Charlotte J. - In: Journal of Business Finance & Accounting 28 (2001-06) 5-6, pp. 741-769
The purpose of this study is to determine whether supplemental reserve disclosures contain value-relevant information by examining the extent to which they convey information regarding firms' effort and ability to discover reserves. Using Ohlson's (1995) model as a framework, two hypotheses were...