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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 - 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
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The predictive ability of geographic segment disclosures by US companies : SFAS No. 131 vs. SFAS No. 14
Behn, Bruce K.; Nichols, Nancy B.; Street, Donna L. - 2008
Persistent link: https://www.econbiz.de/10003715987
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The relationship between competition and business segment reporting decisions under the management approach of IAS 14 Revised
Nichols, Nancy B.; Street, Donna L. - In: Journal of international accounting auditing & taxation 16 (2007) 1, pp. 51-68
Persistent link: https://www.econbiz.de/10003460517
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Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100 : an analysis of frequency of occurrence, materiality and rationale
Webber, Sarah J.; Nichols, Nancy Brown; Street, Donna L.; … - In: Research in accounting regulation 25 (2013) 2, pp. 236-251
Persistent link: https://www.econbiz.de/10010232419
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The impact of segment reporting under the IFRS 8 and SFAS 131 management approach : a research review
Nichols, Nancy Brown; Street, Donna L.; Tarca, Ann - In: Journal of international financial management and accounting 24 (2013) 3, pp. 261-312
Persistent link: https://www.econbiz.de/10010190088
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An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies
Nichols, Nancy Brown; Street, Donna L.; Cereola, Sandra J. - In: Journal of international accounting auditing & taxation 21 (2012) 2, pp. 79-105
Persistent link: https://www.econbiz.de/10009633126