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Keywords: Exploration and evaluation costs
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2020) 33 (3): 523–541.
Published: 27 May 2020
... © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only IFRS Adoption Comparability Exploration and evaluation costs Extractive industry For non-extractive firms, we find that the cross-country comparability of financial statements increased...
