Towards a theory of cultural influence on the development of accounting systems internationally SJ Gray Abacus 24 (1), 1-15, 2005 | 3054 | 2005 |
Factors influencing voluntary annual report disclosures by US, UK and continental European multinational corporations GK Meek, CB Roberts, SJ Gray Journal of International Business Studies, 555-572, 1995 | 2507 | 1995 |
International accounting and multinational enterprises LH Radebaugh, SJ Gray, EL Black John Wiley & Sons, 2006 | 1434 | 2006 |
Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore GK Chau, SJ Gray The International journal of accounting 37 (2), 247-265, 2002 | 1167 | 2002 |
Corporate governance and board composition: Diversity and independence of Australian boards H Kang, M Cheng, SJ Gray Corporate Governance: An International Review 15 (2), 194-207, 2007 | 1076 | 2007 |
Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong G Chau, SJ Gray Journal of International Accounting, Auditing and Taxation 19 (2), 93-109, 2010 | 696 | 2010 |
Factors influencing the extent of corporate compliance with International Accounting Standards: summary of a research monograph DL Street, SJ Gray Journal of International Accounting, Auditing and Taxation 11 (1), 51-76, 2002 | 456 | 2002 |
International capital market pressures and voluntary annual report disclosures by US and UK multinationals. SJ Gray, GK Meek, CB Roberts Journal of International Financial Management & Accounting 6 (1), 1995 | 451 | 1995 |
The impact of international accounting differences from a security-analysis perspective: Some European evidence SJ Gray Journal of Accounting Research, 64-76, 1980 | 382 | 1980 |
Acceptance and observance of international accounting standards: An empirical study of companies claiming to comply with IASs DL Street, SJ Gray, SM Bryant The International Journal of Accounting 34 (1), 11-48, 1999 | 339 | 1999 |
The impact of culture on accounting disclosures: some international evidence SJ Gray, HM Vint Asia-Pacific journal of accounting 2 (1), 33-43, 1995 | 305 | 1995 |
Segment disclosures under SFAS No. 131: Has business segment reporting improved? DL Street, NB Nichols, SJ Gray Accounting Horizons 14 (3), 259-285, 2000 | 264 | 2000 |
EC accounting harmonisation: An empirical study of measurement practices in France, Germany and the UK EN Emenyonu, SJ Gray Accounting and Business research 23 (89), 49-58, 1992 | 251 | 1992 |
Observance of international accounting standards: Factors explaining non-compliance DL Street, SJ Gray ACCA Research Report, 2001 | 239 | 2001 |
Globalization of stock markets and foreign listing requirements: voluntary disclosures by continental European companies listed on the London Stock Exchange GK Meek, SJ Gray Journal of International Business Studies 20 (2), 315-336, 1989 | 237 | 1989 |
The value added statement: an innovation for US companies? GK Meek, SJ Gray Accounting Horizons 2 (2), 1988 | 232 | 1988 |
Accounting reforms in China: cultural constraints on implementation and development LM Chow, GK Chau, SJ Gray Accounting and business research 26 (1), 29-49, 1995 | 210 | 1995 |
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 … DL Street, NB Nichols, SJ Gray The International Journal of Accounting 35 (1), 27-63, 2000 | 207 | 2000 |
A comparative international analysis of the impact of accounting principles on profits: The USA versus the UK, Sweden and the Netherlands P Weetman, SJ Gray Accounting and Business Research 21 (84), 363-379, 1991 | 205 | 1991 |
Profit measurement and UK accounting standards: a case of increasing disharmony in relation to US GAAP and IASs P Weetman, EAE Jones, CA Adams, SJ Gray Accounting and Business Research 28 (3), 189-208, 1998 | 173 | 1998 |