Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views
(2018)
Journal Article
Abdo, H., Mangena, M., Needham, G., & Hunt, D. (2018). Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views. Accounting Forum, 42(4), 341-358. https://doi.org/10.1016/j.accfor.2018.10.001
This study examines the extent of compliance with accounting disclosure requirements relating to provisions for decommissioning costs by oil and gas companies. We also investigate the views of stakeholders on the reporting practices of these companie... Read More about Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views.