Access the full text.
Sign up today, get DeepDyve free for 14 days.
References for this paper are not available at this time. We will be adding them shortly, thank you for your patience.
While a number of research studies have attempted to evaluate the information content of reserve quantity and reserve value disclosures, no research study has examined the information content of these reserve-related disclosures relative to one another. This study sets out to examine the information content of reserve quantity disclosures vs. reserve value disclosures. Further, this study examines the information content of disclosure of the components of the year-to-year changes in reserve quantities relative to the changes in reserve values. Both a discrimination methodology and the Davidson-MacKinnon's J test for non-nested models are used to test the two hypotheses. The results of testing using both methodologies provides no evidence to reject the null hypotheses in favour of the alternatives that the reserve value disclosures provide more information than the reserve quantity disclosures. Therefore, the results do not support the current FASB statement requiring reserve value disclosures. This information should be of use to the IASB in determining whether to require reserve value disclosures, similar to those required by the FASB, in addition to reserve quantity disclosures.
International Journal of Accounting, Auditing and Performance Evaluation – Inderscience Publishers
Published: Jan 1, 2004
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.