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Conditional Conservatism, Fair Value Measurement, Disclosure
Risk-relevant information, risk disclosure, oil and gas reserves, fair value accounting
Proprietary Costs, Competition, Disclosure Rules, Disclosure of Oil and Gas Reserves, Informational Spillovers, Real Externalities of Disclosure Regulation
Conditional conservatism, Asymmetric timeliness
conditional conservatism; asymmetric timeliness
disclosure rules, disclosure of oil and gas reserves, bright-line rules, off-balance sheet disclosure.
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Disclosure of Oil, Disclosure Rules, Gas Reserves
disclosure rules, disclosure of oil and gas reserves, bright-line rules, off-balance sheet disclosure
Disclosure of Oil and Gas Reserves, Disclosure Rules, Informational Spillovers, Real Effects of Disclosure Regulation.
