Firm risk and disclosures about dispersion of asset values : evidence from oil and gas reserves
Marc Badia, Mary E. Barth, Miguel Duro, Gaizka Ormazabal
| Year of publication: |
2020
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| Authors: | Badia, Marc ; Barth, Mary E. ; Duro, Miguel ; Ormazabal, Gaizka |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 95.2020, 1, p. 1-29
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| Subject: | risk-relevant information | risk disclosure | oil and gas reserves | fair value accounting | Erdölvorkommen | Petroleum resources | Erdgasvorkommen | Natural gas resources | Unternehmenspublizität | Corporate disclosure | Fair-Value-Bilanzierung | Fair value accounting | Erdölindustrie | Oil industry | Gaswirtschaft | Gas industry | Risiko | Risk | Risikomanagement | Risk management | Börsenkurs | Share price |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-52445 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012163173