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~person:"Gray, Sidney J."
~person:"Wagenhofer, Alfred"
~type_genre:"Aufsatz in Zeitschrift"
~type_genre:"Book section"
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Search: subject_exact:"Internationale Rechnungslegungsstandards"
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Gray, Sidney J.
Wagenhofer, Alfred
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Unternehmensbewertung : theoretische Grundlagen - praktische Anwendung ; Festschrift für Gerwald Mandl zum 70. Geburtstag
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ECONIS (ZBW)
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1
Institutional factors and the impact of international financial reporting standards : the Central and Eastern European experience
Albu, Nadia
;
Albu, Cătălin N.
;
Gray, Sidney J.
- In:
Accounting forum : advancing the interdisciplinary and …
44
(
2020
)
3
,
pp. 184-214
Persistent link: https://www.econbiz.de/10012298329
Saved in:
2
Fair value accounting : the eternal debate : AinE EAA symposium, May 2018
Mora, Araceli
;
McGeachin, Anne
;
Barth, Mary E.
;
Barker, …
- In:
Accounting in Europe
16
(
2019
)
3
,
pp. 237-255
Persistent link: https://www.econbiz.de/10012177178
Saved in:
3
Institutional factors and earnings management in the Asia-Pacific : is IFRS adoption making a difference?
Wijayana, Singgih
;
Gray, Sidney J.
- In:
Management international review : mir ; journal of …
59
(
2019
)
2
,
pp. 307-334
Persistent link: https://www.econbiz.de/10012006774
Saved in:
4
Transitioning to IFRS in Japan : corporate perceptions of costs and benefits
Ozu, Chikako
;
Nakamura, Miho
;
Nagata, Kyoko
;
Gray, Sidney J.
- In:
Australian accounting review : AAR
28
(
2018
)
1
,
pp. 4-13
Persistent link: https://www.econbiz.de/10011950996
Saved in:
5
Why more forward-looking accounting standards can reduce financial reporting quality
Ewert, Ralf
;
Wagenhofer, Alfred
- In:
European accounting review
25
(
2016
)
3
,
pp. 487-513
Persistent link: https://www.econbiz.de/10011598104
Saved in:
6
The persistence of international accounting differences as measured on transition to IFRS
Hellman, Niclas
;
Gray, Sidney J.
;
Morris, Richard D.
; …
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
2
,
pp. 166-195
Persistent link: https://www.econbiz.de/10011378722
Saved in:
7
Accounting transparency and international standard setting
Gray, Sidney J.
;
Kang, Helen
- In:
The Oxford handbook of economic and institutional …
,
(pp. 456-476)
.
2015
Persistent link: https://www.econbiz.de/10010464754
Saved in:
8
Earnings management in Europe post IFRS : do cultural influences persist?
Gray, Sidney J.
;
Kang, Tony
;
Lin, Zhiwei
;
Tang, Qingliang
- In:
Management international review : mir ; journal of …
55
(
2015
)
6
,
pp. 827-856
Persistent link: https://www.econbiz.de/10011406747
Saved in:
9
National institutional factors and IFRS implementation in Europe : the case of investment property companies
Fearnley, Nicholas
;
Gray, Sidney J.
- In:
International journal of accounting and information …
23
(
2015
)
3
,
pp. 271-288
Persistent link: https://www.econbiz.de/10011407003
Saved in:
10
Preparers' perceptions of the costs and benefits of IFRS : evidence from Australia's implementation experience
Morris, Richard D.
;
Gray, Sidney J.
;
Pickering, Joanne
; …
- In:
Accounting horizons : a quarterly publication of the …
28
(
2014
)
1
,
pp. 143-173
Persistent link: https://www.econbiz.de/10010425031
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