The Determinants of Reserves Disclosure in the Extractive Industries: Evidence from Australian Firms

@inproceedings{Taylor2012TheDO,
  title={The Determinants of Reserves Disclosure in the Extractive Industries: Evidence from Australian Firms},
  author={Grantley Taylor and Grant Richardson and Greg Tower and Phil Hancock},
  year={2012}
}
This paper examines the determinants of reserves disclosure (RD) in the Australian extractive industries. Our regression results indicate that RD are positively associated with variables relating to corporate governance, foreign listing, existence of reserves in foreign jurisdictions, pledging of reserves in debt covenants, leverage and external (Big 4) auditor, after controlling for firm size, subindustry, shareholder concentration and development/production stage. Additional regression… CONTINUE READING