All Outputs (2)

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.

Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe (2018)
Journal Article
Chamisa, E., Mangena, M., Pamburai, H., & Tauringana, V. (2018). Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe. Review of Accounting Studies, 23(4), 1241-1273. https://doi.org/10.1007/s11142-018-9460-4

We examine the value relevance of inflation-adjusted (IA) and historical cost (HC) amounts in a hyperinflationary economy. Using a unique dataset drawn from annual reports of firms listed on the Zimbabwe Stock Exchange from 2000-2005, we find that bo... Read More about Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe.