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Exploration intensity, analysts' private information development and their forecast performance
Chen, Xiaomeng; Wright, Sue; Wu, Hai - In: Accounting and business research : a research quarterly … 48 (2018) 1, pp. 77-107
Persistent link: https://www.econbiz.de/10011857677
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International Oil and Gas Accounting - Accounting for Activities from the Extraction Process of Mineral Resources Under Us Gaap vis-à-vis IFRS : Theory and Implementation Practice
Mazijk, Rogier van - 2015
This study systematically points out where accounting problems will arise and how US GAAP and IFRS deal with these problems. It subsequently examines the differences in oil and gas accounting under US GAAP and IFRS in order to determine the impact on the financial statements. Current literature...
Persistent link: https://www.econbiz.de/10013039375
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Mineral resource accounting measures in Africa
Sopp, Louis Moussi; Leiman, Anthony - 2017
Persistent link: https://www.econbiz.de/10011990174
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Accounting for extractive industries : has IFRS 6 harmonised accounting practices by extractive industries?
Abdo, Hafez - In: Australian accounting review 26 (2016) 4, pp. 346-359
Persistent link: https://www.econbiz.de/10011661362
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Accounting practices and regulations for extractive industries : a framework for harmonisation
Abdo, Hafez; Owusu, Freeman Brobbey; Mangena, Musa - In: Journal of financial reporting & accounting : JFRA 22 (2024) 1, pp. 147-180
Persistent link: https://www.econbiz.de/10014506460
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Accounting in and by the extractive industries : development of a conceptual framework and avenues for future research
Samkin, Grant; Mihret, Dessalegn Getie; Lemma, Tesfaye … - In: Meditari accountancy research 32 (2024) 1, pp. 1-41
Persistent link: https://www.econbiz.de/10014513855
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Accounting infrastructure and promissory sustainable extractive industries : an actor-network theory analysis
Tran, Hang; Lan Anh Nguyen; Lemma, Tesfaye Taddese - In: Meditari accountancy research 32 (2024) 1, pp. 151-175
Persistent link: https://www.econbiz.de/10014513866
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Extractive sector governance : does a nexus of accountability render local extractive industries transparency initiatives ineffective?
Moses, Olayinka; Ehalaiye, Dimu; Sorola, Matthew; … - In: Meditari accountancy research 32 (2024) 1, pp. 176-206
Persistent link: https://www.econbiz.de/10014513868
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Exploring the accounting treatment of exploration and evaluation activities in the extraction industry in South Africa and Australia
Walt, Christa Van der; Dlamini, Banele; Schutte, Danie P. - In: International journal of economics and financial issues … 13 (2023) 6, pp. 30-34
Persistent link: https://www.econbiz.de/10014431295
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Resource agency relationship with privately known exploration and extraction costs
Castonguay, François; Lasserre, Pierre - 2016
Persistent link: https://www.econbiz.de/10011555281