The Value Relevance of Fair Value Disclosures in Australian Firms in the Extractive Industries
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- Carmen- Alexandra BALTARIU, 2015. "The Current State Of Knowledge In The Value Relevance Research Field," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 7, pages 13-20, April.
- repec:eee:advacc:v:31:y:2015:i:2:p:188-196 is not listed on IDEAS
- Jacqueline Birt & Michaela Rankin & Chen L. Song, 2013. "Derivatives use and financial instrument disclosure in the extractives industry," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 55-83, March.
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Keywordsfair value; financial instruments; value relevance; incremental value; extractive industries;
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