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A critique of Gray's framework on accounting values using Germany as a case study
Heidhues, Eva; Patel, Chris - In: Critical perspectives on accounting : an international … 22 (2011) 3, pp. 273-287
Persistent link: https://www.econbiz.de/10008991944
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Shades of Gray : an empirical examination of Gray's model of culture and income measurement practices using 20-F data
Salter, Stephen B.; Lewis, Philip A. - In: Advances in accounting : a research annual 27 (2011) 1, pp. 132-142
Persistent link: https://www.econbiz.de/10009268625
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National culture and international differences in the cost of equity capital
Gray, Sidney J.; Kang, Tony; Yoo, Yong Keun - In: Management international review : mir ; journal of … 53 (2013) 6, pp. 899-916
Persistent link: https://www.econbiz.de/10010205960
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Is there a favorable cultural profile for IFRS? : an examination and extension of Gray's accounting value hypotheses
Borker, David R. - In: International business and economics research journal 12 (2013) 2, pp. 167-177
Persistent link: https://www.econbiz.de/10009711278
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Towards a theory of cultural influence on the development of accounting systems internationally
Gray, Sidney J. - 2008
Persistent link: https://www.econbiz.de/10003715195
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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