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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 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
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ARTICLES - Segment Disclosures under SFAS No. 131: Has Business Segment Reporting Improved?
Street, Donna L.; Nichols, Nancy B.; Gray, Sidney J. - In: Accounting horizons : a quarterly publication of the … 14 (2000) 3, pp. 259-286
Persistent link: https://www.econbiz.de/10007046368
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ARTICLES - Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complyi...
Street, Donna L.; Nichols, Nancy B.; Gray, Sidney J. - In: The international journal of accounting : TIJA 35 (2000) 1, pp. 27-64
Persistent link: https://www.econbiz.de/10006624273
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Geographic Segment Disclosures in the United States: Reporting Practices Enter A New Era
Nichols, Nancy B.; Street, Donna L.; Gray, Sidney J. - In: Journal of international accounting auditing & taxation 9 (2000) 1, pp. 59
Persistent link: https://www.econbiz.de/10007179914
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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