Accounting for oil and gas upstream activities: a study in discretionary reporting behaviour in Libya

Keyphrases

• Libya 100%
• Reporting Behavior 100%
• Full Cost 100%
• Upstream Activities 100%
• Long-term Relationship 50%
• Emerging Economies 50%
• Reporting Framework 50%
• Market Reaction 50%
• Contractual Obligations 50%
• Generally Accepted Accounting Principles 50%
• International Accounting Standards 50%
• Financial Statements 50%
• Recompense 50%
• Global Standards 50%
• Libyan 50%
• Corporate Value 50%

Economics, Econometrics and Finance

• Firm Value 100%
• Emerging Economies 100%
• IFRS 100%
• Accounting Standards 100%
• Financial Statement 100%