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Keywords: Extractives
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Journal Articles
The value relevance of exploration and evaluation expenditures
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2015) 28 (3): 228–250.
Published: 02 November 2015
...Teng Zhou; Jacqueline Birt; Michaela Rankin 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...
