While the extractive industries (EI) are of major significance economically, the reporting of
their activities has been the subject of contentious debate posing dilemmas for regulators …

This paper reviews research evidence on the usefulness of fair value measurement of long-
lived operating assets for financial reporting. Although economically material, these assets …

This study examines the impact of SEC comment letters on future financial reporting
outcomes and earnings credibility. Naïve Bayesian classification identifies comment letters …

This paper examines the role of the information disclosed on blockchains in the
cryptocurrency market. We find that blockchain disclosure on user adoption, measured as …

Purpose This paper contributes to risk management research with reference to disclosure of
risk specific information within the oil and gas industry. This paper provides empirical …

The question we address is whether mandated disclosure about dispersion of nonfinancial
asset values can provide information relevant to assessing firm risk. Using a sample of …

We examine the influence of CEOs' equity and cash grants' vesting provisions that are
based on (i) accounting performance metrics prepared under US generally accepted …

The accounting treatment of exploration expenditure in the extractive industry has
historically been a challenging issue for regulators. This paper examines the accounting …

The documented decline in the information content of earnings numbers has paralleled the
emergence of disclosures, mostly voluntary, of industry-specific key performance indicators …

Most value relevance (VR) studies consider an accounting item value relevant if the
regression coefficient (RC) of that item is statistically significant. Unobservable heterogeneity …