Zhou, Teng; Birt, Jacqueline; Rankin, Michaela - In: Accounting Research Journal 28 (2015) 3, pp. 228-250
Purpose – This paper aims to investigate the value relevance of the various components of exploration and evaluation expenditures in the Australian extractives industry. Whether exploration and evaluation expenditures is more value relevant, following the adoption of AASB 6, and whether it...
