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The hollow promise of an accounting standard setter
Cortese, Corinne; Irvine, Helen J.; Kaidonis, Mary - 2007
Purpose – This paper applies a power framework to critically analyse the international accounting standard setting process for the extractive industries. Design/methodology/approach – Publicly available data, including comment letters, annual reports, company websites, and IASC/IASB...
Persistent link: https://www.econbiz.de/10009438133
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Digging deeper: uncovering constituent discourse in the International Accounting Standard setting process for the extractive industries
Cortese, Corinne; Irvine, Helen J.; Kaidonis, Mary - 2006
Purpose – The purpose of this paper is illuminate the way in which key constituents have influenced the process of setting an International Financial Reporting Standard (IFRS) for the extractive industries. Design/methodology/approach – Critical Discourse Analysis (CDA) is used to identify...
Persistent link: https://www.econbiz.de/10009438135
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The hollow promise of an accounting standard setter
Cortese, C. L.; Irvine, H. J.; Kaidonis, M. - 2007
Purpose – This paper applies a power framework to critically analyse the international accounting standard setting process for the extractive industries. Design/methodology/approach – Publicly available data, including comment letters, annual reports, company websites, and IASC/IASB...
Persistent link: https://www.econbiz.de/10009457643
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Extractive industries accounting and economic consequences: Past, present and future
Cortese, Corinne; Irvine, Helen J.; Kaidonis, Mary - 2009
Accounting for the extractive industries has been a contested issue for decades as a result of a choice of different methods of costing available and the economic impacts of these methods on companies? financial results. When the International Accounting Standards Board (IASB) embarked on its...
Persistent link: https://www.econbiz.de/10009483400
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Investigating international accounting standard setting : the black box of IFRS 6
Cortese, Corinne; Irvine, Helen J. - 2010
This paper examines the role of powerful entities and coalitions in shaping international accounting standards. Specifically, the focus is on the process by which the International Accounting Standards Board (IASB) developed IFRS 6, Exploration for and Evaluation of Mineral Resources. In its...
Persistent link: https://www.econbiz.de/10009483460
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Powerful players : how constituents captured the setting of IFRS 6, a standard for the extractive industries
Cortese, Corinne; Irvine, Helen J.; Kaidonis, Mary - 2009
This paper illustrates the influence of powerful players in the setting of IFRS 6, a new International Financial Reporting Standard (IFRS) for the extractive industries. A critical investigative inquiry of the international accounting standard setting process, using Critical Discourse Analysis...
Persistent link: https://www.econbiz.de/10009483495
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Financial reporting discretion and voluntary disclosure: corporate research and development expenditure in Australia
Percy, Majella - 2000
The aim of this paper is to explain Australian R&D capitalisation and voluntary disclosure. It is argued that the … discretionary choices available to management in Australia with respect to the accounting for and the disclosure of R&D expenditure …. Furthermore, research intensity, and the use of an R&D financing arrangements, are significant in explaining voluntary disclosure …
Persistent link: https://www.econbiz.de/10009437483
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An Empirical Examination of the Commitment to Increased Disclosure
Evans, Mark - 2008
I examine the relation between a corporate commitment to increased disclosure and measures of liquidity, information … asymmetry, and cost of equity capital. Relative to prior research on voluntary disclosure, I use a composite, ex ante measure of … Regulation Fair Disclosure (Reg FD) I find that commitment to increased disclosure is negatively related to bid-ask spreads …
Persistent link: https://www.econbiz.de/10009475433
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International oil and gas exploration and development: 1991
2008
covering a longer period of time than the previous quarterly report. Country-level data on oil reserves, oil production, active …
Persistent link: https://www.econbiz.de/10009435856
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Strategic Petroleum Reserve quarterly report
2008
This August 15, 1991, Strategic Petroleum Reserve Quarterly Report describes activities related to the site development, oil acquisition, budget and cost of the Reserve during the period April 1, 1991, through June 30, 1991. The Strategic Petroleum Reserve storage facilities development program...
Persistent link: https://www.econbiz.de/10009436032