20 research outputs found
Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: a content analysis and stakeholder views
Get PDFThis study examines the extent of compliance with accounting disclosure requirements relating to provisions for decommissioning costs by oil and gas companies. We also investigate the views of stakeholders on the reporting practices of these companies. Using a content analysis approach, our findings reveal that compliance is substantially high, but companies tend to take a tick-box approach providing only minimum disclosure requirements. In semi-structured interviews, we find that disclosure decisions were driven by concerns about the credibility of information due to complexities in the accounting processes, regulatory requirements, lack of information demand and proprietary costs. These findings have policy implications
Clinical effectiveness and cost-effectiveness of surgical options for the management of anterior and/or posterior vaginal wall prolapse: two randomised controlled trials within a comprehensive cohort study results from the PROSPECT Study
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The Greek Connection(s): The Social Organization of the Cigarette-Smuggling Business in Greece
Get PDFCommunity‐based breeding programmes are a viable solution for Ethiopian small ruminant genetic improvement but require public and private investments
No full textThe container security initiative costs, implications and relevance to developing countries
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Impact of contract farming on income of smallholder malt barley farmers in Arsi and West Arsi zones of Oromia region, Ethiopia
No full textLions or gazelles? The past, present and future of African port authorities: The case of East Africa
No full textThe Economics of Tobacco in Lebanon: An Estimation of the Social Costs of Tobacco Consumption
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