Accounting in the London Stock Exchange's extractive industry : the effect of policy diversity on the value relevance of exploration-related disclosures
Year of publication: |
November 2017
|
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Authors: | Power, Sean Bradley ; Cleary, Peter ; Donnelly, Ray |
Published in: |
The British accounting review : the journal of the British Accounting Association. - Amsterdam [u.a.] : Elsevier, ISSN 0890-8389, ZDB-ID 1015419-X. - Vol. 49.2017, 6, p. 545-559
|
Subject: | Exploration | IFRS 6 | Value relevance | Extractive industry | IFRS | Großbritannien | United Kingdom | Rohstoffwirtschaft | Resources sector | Bilanzielle Bewertung | Accounting valuation |
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