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International accounting and multinational enterprises

Radebaugh, Lee H.; Gray, Sidney J. - 2002 - 5. ed

Persistent link: https://www.econbiz.de/10001578625

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: Developments in financial reporting by multinationals, (pp. 337-374). 2004

Persistent link: https://www.econbiz.de/10002129078

Voluntary Adoption of IFRS : What Motivates Japanese Firms to Voluntarily Adopt IFRS?

Gray, Sidney J. - 2019

Increasing numbers of Japanese firms have adopted or plan to adopt IFRS since 2013, when almost all listed firms were permitted to adopt IFRS in Japan. Although there are other options such as Japanese-GAAP, US-GAAP, or Japanese Modified International Standards (JMIS), these firms have chosen...

Persistent link: https://www.econbiz.de/10012889388

Accounting, culture and emerging economies : IFRS in Central and Eastern Europe

Borker, David R. - In: International business and economics research journal 11 (2012) 9, pp. 1003-1017

Persistent link: https://www.econbiz.de/10009659311

Have "European" and US GAAP measures of income and equity converged under IFRS? : evidence from European companies listed in the US

Gray, Sidney J.; Linthicum, Cheryl L.; Street, Donna L. - In: Accounting and business research : a research quarterly … 39 (2009) 5, pp. 431-447

Persistent link: https://www.econbiz.de/10003916602

Profit measurement and UK accounting standards : a case of increasing disharmony in relation to US GAAP and IASs

Weetman, Pauline; Jones, E. A. E.; Adams, C. A.; Gray, … - 2008

Persistent link: https://www.econbiz.de/10003715409

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. - 2008

Persistent link: https://www.econbiz.de/10003715990

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

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

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

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