Similar Search Results

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 IAS...

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

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

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

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

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