Disclosure of Reserve Quantum in the Extractive Industries
Mirza, Malik & Zimmer, Ian (2001) Disclosure of Reserve Quantum in the Extractive Industries. Accounting and Finance, pp. 63-91.
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Description
We explore why some firms in the extractive industries disclose mineral reserve quantum in their annual reports and others do not. We propose that the firms' reserve disclosure policies are a function of the extent of information asymmetries, as well as information production, litigation and proprietary costs. More specifically, we propose that a firm's decisions to disclose reserves in the annual report are a function of the stage of the firm's operations, use of project financing, and the cost of measuring reserves. Empirical tests are confirmatory.
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| ID Code: | 5059 |
|---|---|
| Item Type: | Contribution to Journal (Journal Article) |
| Refereed: | Yes |
| Measurements or Duration: | 29 pages |
| DOI: | 10.1111/1467-629X.00054 |
| ISSN: | 0810-5391 |
| Pure ID: | 34018012 |
| Divisions: | Past > QUT Faculties & Divisions > QUT Business School Current > Schools > School of Accountancy |
| Copyright Owner: | Consult author(s) regarding copyright matters |
| Copyright Statement: | This work is covered by copyright. Unless the document is being made available under a Creative Commons Licence, you must assume that re-use is limited to personal use and that permission from the copyright owner must be obtained for all other uses. If the document is available under a Creative Commons License (or other specified license) then refer to the Licence for details of permitted re-use. It is a condition of access that users recognise and abide by the legal requirements associated with these rights. If you believe that this work infringes copyright please provide details by email to [email protected] |
| Deposited On: | 26 Sep 2006 00:00 |
| Last Modified: | 08 Feb 2025 20:57 |
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