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• W2019996370 abstract "Journal of Business Finance & AccountingVolume 19, Issue 2 p. 295-308 DISCRETIONARY DISCLOSURE OF RESERVES BY OIL AND GAS COMPANIES: AN ECONOMIC ANALYSIS A.T. Craswell, The authors are from the Department of Accounting, University of Sydney, Australia. They acknowledge the assistance of the Sydney Stock Exchange Library for providing access to companies’annual reports as well as the financial support of the University of Sydney's Accounting Research Centre. Stephen Taylor was supported by the Coopers and Lybrand Education and Research Fund. Comments from participants at workshops conducted at the 1987 AAANZ annual conference are gratefully acknowledged.Search for more papers by this authorS.L. Taylor, The authors are from the Department of Accounting, University of Sydney, Australia. They acknowledge the assistance of the Sydney Stock Exchange Library for providing access to companies’annual reports as well as the financial support of the University of Sydney's Accounting Research Centre. Stephen Taylor was supported by the Coopers and Lybrand Education and Research Fund. Comments from participants at workshops conducted at the 1987 AAANZ annual conference are gratefully acknowledged.Search for more papers by this author A.T. Craswell, The authors are from the Department of Accounting, University of Sydney, Australia. They acknowledge the assistance of the Sydney Stock Exchange Library for providing access to companies’annual reports as well as the financial support of the University of Sydney's Accounting Research Centre. Stephen Taylor was supported by the Coopers and Lybrand Education and Research Fund. Comments from participants at workshops conducted at the 1987 AAANZ annual conference are gratefully acknowledged.Search for more papers by this authorS.L. Taylor, The authors are from the Department of Accounting, University of Sydney, Australia. They acknowledge the assistance of the Sydney Stock Exchange Library for providing access to companies’annual reports as well as the financial support of the University of Sydney's Accounting Research Centre. Stephen Taylor was supported by the Coopers and Lybrand Education and Research Fund. Comments from participants at workshops conducted at the 1987 AAANZ annual conference are gratefully acknowledged.Search for more papers by this author First published: January 1992 https://doi.org/10.1111/j.1468-5957.1992.tb00626.xCitations: 161AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onEmailFacebookTwitterLinked InRedditWechat Citing Literature Volume19, Issue2January 1992Pages 295-308 RelatedInformation" @default.
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