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Decision-usefulness of oil and gas historical cost and supplementary present value disclosures - A revisit of the misspecification hypothesis

Decision-usefulness of oil and gas historical cost and supplementary present value disclosures - A revisit of the misspecification hypothesis

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Original languageEnglish
Pages19-70
Number of pages52
JournalPetroleum Accounting and Financial Management Journal
Journal publication dateApr 2010
Journal number1
Volume29
StatePublished

Abstract

This paper revisits the historical cost versus present value measures/value-relevance controversy: a consideration of whether historical cost and present value disclosures provide comparable decision-useful information.

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