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International financial reporting : a comparative international survey of accounting requirements and practices in 30 countries
Gray, Sidney J. (ed.); Campbell, L. G. (contributor);  … - 1984
Persistent link: https://www.econbiz.de/10000583840
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The persistence of international accounting differences as measured on transition to IFRS
Hellman, Niclas; Gray, Sidney J.; Morris, Richard D.; … - In: Accounting and business research : a research quarterly … 45 (2015) 2, pp. 166-195
Persistent link: https://www.econbiz.de/10011378722
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Preparers' perceptions of the costs and benefits of IFRS : evidence from Australia's implementation experience
Morris, Richard D.; Gray, Sidney J.; Pickering, Joanne; … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 143-173
Persistent link: https://www.econbiz.de/10010425031
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Accounting transparency and international standard setting
Gray, Sidney J.; Kang, Helen - In: The Oxford handbook of economic and institutional …, (pp. 456-476). 2015
Persistent link: https://www.econbiz.de/10010464754
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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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Transitioning to IFRS in Japan : corporate perceptions of costs and benefits
Ozu, Chikako; Nakamura, Miho; Nagata, Kyoko; Gray, Sidney J. - In: Australian accounting review : AAR 28 (2018) 1, pp. 4-13
Persistent link: https://www.econbiz.de/10011950996
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Observance of international accounting standards : factors explaining non-compilance
Street, Donna L.; Gray, Sidney J. - 2001
Persistent link: https://www.econbiz.de/10001704064
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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
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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
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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