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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. - 2008

Persistent link: https://www.econbiz.de/10003715996

Pro Forma Adjustments to Gaap Earnings : An Analysis of Specific Adjustments, Materiality and Sec Action

Nichols, Nancy B.; Gray, Sidney J.; Street, Donna L. - 2005

The Securities and Exchange Commission (SEC) issued Regulation G (implementing Section 401 (b) of the Sarbanes-Oxley Act of 2002) in 2003 subsequent to its warning in December 2001 about reporting misleading non-GAAP or pro forma results. This research provides a longitudinal analysis of the...

Persistent link: https://www.econbiz.de/10014061694

Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100 : an analysis of frequency of occurrence, materiality and rationale

Webber, Sarah J.; Nichols, Nancy Brown; Street, Donna L.; … - In: Research in accounting regulation 25 (2013) 2, pp. 236-251

Persistent link: https://www.econbiz.de/10010232419

The impact of segment reporting under the IFRS 8 and SFAS 131 management approach : a research review

Nichols, Nancy Brown; Street, Donna L.; Tarca, Ann - In: Journal of international financial management and accounting 24 (2013) 3, pp. 261-312

Persistent link: https://www.econbiz.de/10010190088

An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies

Nichols, Nancy Brown; Street, Donna L.; Cereola, Sandra J. - In: Journal of international accounting auditing & taxation 21 (2012) 2, pp. 79-105

Persistent link: https://www.econbiz.de/10009633126

The relationship between competition and business segment reporting decisions under the management approach of IAS 14 Revised

Nichols, Nancy B.; Street, Donna L. - In: Journal of international accounting auditing & taxation 16 (2007) 1, pp. 51-68

Persistent link: https://www.econbiz.de/10003460517

The predictive ability of geographic segment disclosures by US companies : SFAS No. 131 vs. SFAS No. 14

Behn, Bruce K.; Nichols, Nancy B.; Street, Donna L. - 2008

Persistent link: https://www.econbiz.de/10003715987

The predictive ability of entity-wide geographic sales disclosures : IAS 14R versus IFRS 8

Cereola, Sandra J.; Nichols, Nancy Brown; Street, Donna L. - In: Research in accounting regulation 30 (2018) 2, pp. 121-130

Persistent link: https://www.econbiz.de/10011947552

Geographic segment disclosures under IFRS 8 : changes in materiality and fineness by European, Australian and New Zealand blue chip companies

Cereola, Sandra J.; Nichols, Nancy Brown; Street, Donna L. - In: Research in accounting regulation 29 (2017) 2, pp. 119-128

Persistent link: https://www.econbiz.de/10011811188

Observance of international accounting standards : factors explaining non-compliance

Street, Donna L. (contributor); Gray, Sidney J. (contributor) - 2001

Persistent link: https://www.econbiz.de/10001736898