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

Ayodele Asekomeh; Alex Russell; Heather Tarbert; Labaran Lawal

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

Ayodele Asekomeh, Alex Russell, Heather Tarbert, Labaran Lawal

Research output: Contribution to journal › Article › peer-review

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.

Original language	English
Pages (from-to)	19-70
Number of pages	52
Journal	Petroleum Accounting and Financial Management Journal
Volume	29
Issue number	1
Publication status	Published - Apr 2010

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

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.",

author = "Ayodele Asekomeh and Alex Russell and Heather Tarbert and Labaran Lawal",

year = "2010",

month = apr,

language = "English",

volume = "29",

pages = "19--70",

journal = "Petroleum Accounting and Financial Management Journal",

issn = "1554-2904",

number = "1",

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T1 - Decision-usefulness of oil and gas historical cost and supplementary present value disclosures - A revisit of the misspecification hypothesis

AU - Asekomeh, Ayodele

AU - Russell, Alex

AU - Tarbert, Heather

AU - Lawal, Labaran

PY - 2010/4

Y1 - 2010/4

N2 - 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.

AB - 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.

M3 - Article

SN - 1554-2904

VL - 29

SP - 19

EP - 70

JO - Petroleum Accounting and Financial Management Journal

JF - Petroleum Accounting and Financial Management Journal

IS - 1

ER -

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

Abstract

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