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Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards

Street, Donna L.; Nichols, Nancy B.; Gray, Sidney J. - In: The International Journal of Accounting 35 (2000) 1, pp. 27-63

Persistent link: https://www.econbiz.de/10005306941

Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs

Street, Donna L.; Gray, Sidney J.; Bryant, Stephanie M. - In: The International Journal of Accounting 34 (1999) 1, pp. 11-48

Persistent link: https://www.econbiz.de/10005331463

A Further Examination of Income Shifting Through Transfer Pricing Considering Firm Size and/or Distress

Conover, Teresa L.; Nichols, Nancy B. - In: The International Journal of Accounting 35 (2000) 2, pp. 189-211

Persistent link: https://www.econbiz.de/10005331465

The quest for international accounting harmonization: A review of the standard setting agendas of the IASC, US, UK, Canada, and Australia, 1973-1997

Street, Donna L.; Shaughnessy, Kimberley A. - In: The International Journal of Accounting 33 (1998) 2, pp. 179-209

Persistent link: https://www.econbiz.de/10005331418

Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings

Street, Donna L.; Bryant, Stephanie M. - In: The International Journal of Accounting 35 (2000) 3, pp. 305-329

Persistent link: https://www.econbiz.de/10005331468

International accounting harmonization and the major developed stock market countries: An empirical study

Emenyonu, Emmanuel N.; Gray, Sidney J. - In: The International Journal of Accounting 31 (1996) 3, pp. 269-279

Persistent link: https://www.econbiz.de/10005396694

Reporting intangible assets: Voluntary disclosure practices of top emerging market companies

Kang, Helen H.; Gray, Sidney J. - In: The International Journal of Accounting 46 (2011) 4, pp. 402-423

This study is the first to empirically examine the applicability of the Value Chain Scoreboard™ proposed by Lev (2001) as an alternative disclosure framework for intangible assets (IA). The context of the research is the top 200 emerging market companies, which are the focus of increasing...

Persistent link: https://www.econbiz.de/10011042094

Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore

Chau, Gerald K.; Gray, Sidney J. - In: The International Journal of Accounting 37 (2002) 2, pp. 247-265

Persistent link: https://www.econbiz.de/10005331415