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The value relevance of exploration and evaluation expenditures
Zhou, Teng; Birt, Jacqueline; Rankin, Michaela - In: Accounting research journal 28 (2015) 3, pp. 228-250
Persistent link: https://www.econbiz.de/10011522046
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Segment reporting in a developing economy : the Indian banking sector
Birt, Jacqueline; Joshi, Mahesh; Kend, Michael - In: Asian review of accounting 25 (2017) 1, pp. 127-147
Persistent link: https://www.econbiz.de/10011673120
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What Is the way forward for IASB's research programme under the evidence-supported approach? : some analyses and comments based on the 2015 agenda consultation
Birt, Jacqueline; Hellman, Niclas; Jorissen, Ann; … - In: Accounting in Europe 13 (2016) 2, pp. 269-283
Persistent link: https://www.econbiz.de/10012154548
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Accounting for crypto-assets : stakeholders’ perceptions
Chou, Jun Heng; Agrawal, Prerana; Birt, Jacqueline - In: Studies in economics and finance 39 (2022) 3, pp. 471-489
Persistent link: https://www.econbiz.de/10013355185
Cover Image
The value relevance of exploration and evaluation expenditures
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...
Persistent link: https://www.econbiz.de/10014676864