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 journalArticle

    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 languageEnglish
    Pages (from-to)19-70
    Number of pages52
    JournalPetroleum Accounting and Financial Management Journal
    Volume29
    Issue number1
    Publication statusPublished - Apr 2010

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