QUT ePrints

Disclosure of Reserve Quantum in the Extractive Industries

Mirza, Malik & Zimmer, Ian (2001) Disclosure of Reserve Quantum in the Extractive Industries. Accounting and Finance, 41(1-2), pp. 63-91.

View at publisher

Abstract

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.

Impact and interest:

3 citations in Scopus
Search Google Scholar™

Citation countsare sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

Full-text downloads:

532 since deposited on 26 Sep 2006
56 in the past twelve months

Full-text downloadsdisplays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.

ID Code: 5059
Item Type: Journal Article
Keywords: Disclosure, reserve quantum, extractive industries
DOI: 10.1111/1467-629X.00054
ISSN: 1467-629X
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Financial Accounting (150103)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2001 Blackwell Publishing
Copyright Statement: The definitive version is available at www.blackwell-synergy.com
Deposited On: 26 Sep 2006
Last Modified: 05 Jan 2011 23:27

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page