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Derivatives use and financial instrument disclosure in the extractives industry

Birt, Jacqueline; Rankin, Michaela; Song, Chen L. - In: Accounting and finance : journal of the Accounting … 53 (2013) 1, pp. 55-83

Persistent link: https://www.econbiz.de/10009727781

Derivatives use and financial instrument disclosure in the extractives industry

Birt, Jacqueline; Rankin, Michaela; Song, Chen L. - In: Accounting and Finance 53 (2013) 1, pp. 55-83

Persistent link: https://www.econbiz.de/10010642652

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

Determinants of the severity of legal and employment consequences for CPAs named in SEC accounting and auditing enforcement releases

Juric, Daniella; O'Connell, Brendan; Rankin, Michaela; … - In: Journal of business ethics : JOBE 147 (2018) 3, pp. 545-563

Persistent link: https://www.econbiz.de/10011798863

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