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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

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

The relevance to firm valuation of research and development expenditure in the Australian health-care industry

Mitrione, Lorena; Tanewski, George; Birt, Jacqueline - In: Australian journal of management 39 (2014) 3, pp. 425-452

Persistent link: https://www.econbiz.de/10010422033

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

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

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

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