Graham Needham

Nottingham Trent University - Nottingham Business School

Nottingham

United Kingdom

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Disclosure of Provisions for Decommissioning Costs in Annual Reports of Oil and Gas Companies: A Content Analysis and Stakeholder Views

Accounting Forum, Forthcoming
Number of pages: 41 Posted: 09 Jan 2019
Hafez Abdo, Musa Mangena, Graham Needham and David Hunt
Sheffield Hallam University, University of Nottingham Business School, Nottingham Trent University - Nottingham Business School and Independent
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Citation 1

Abstract:

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Disclosure Decisions; Compliance; Decommissioning Costs; Factors of Disclosure; International Accounting Standards, Oil and Gas Sector