Sidney Gray | The University of Sydney (original) (raw)

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Papers by Sidney Gray

Research paper thumbnail of Foreign Company Listings on the London Stock Exchange

Routledge International Studies in Business History, 1997

Research paper thumbnail of Regional Clusters, Location Tournaments and Incentives: An Empirical Analysis of Factors Attracting Japanese Investment to Singapore

Research paper thumbnail of 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 IASC Standards

The International Journal of Accounting, 2000

Research paper thumbnail of Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs

The International Journal of Accounting, 1999

Research paper thumbnail of Reducing the burden of US GAAP reconciliations by foreign companies listed in the United States: the key question of materiality

European Accounting Review, 1999

The European Commission has long been concerned over the extensive disclosures required by the Se... more The European Commission has long been concerned over the extensive disclosures required by the Securities and Exchange Commission (SEC) in form 20-F. As the IASC moves towards completing its core standards programme to the satisfaction of IOSCO, the ...

Research paper thumbnail of Pro Forma Adjustments to GAAP Earnings: Bias, Materiality, and SEC Action

Research in Accounting Regulation, 2005

Research paper thumbnail of The impact of entry mode choice on foreign affiliate performance: The case of foreign MNEs in South Korea

Management International Review, 2008

Abstract and Key Results • This study examines the performance impacts of entry mode choice base... more Abstract and Key Results • This study examines the performance impacts of entry mode choice based on the perceptions of managers of a large sample of foreign MNEs in South Korea. Using an extended transaction costs model, an evaluation of performance relative to predicted entry mode is carried out. • We find that affiliate performance is a multidimensional and complex

Research paper thumbnail of International Capital Market Pressures and Voluntary Annual Report Disclosures by U.S. and U.K. Multinationals

Journal of International Financial Management & Accounting, 1995

Research paper thumbnail of International Financial Analysis and Comparative Corporate Performance: The Impact of UK versus US Accounting Principles on Earnings

Journal of International Financial Management & Accounting, 1990

Research paper thumbnail of Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations

Journal of International Business Studies, 1995

... Listing status is important in explaining voluntary strategic and financial, but not nonfinan... more ... Listing status is important in explaining voluntary strategic and financial, but not nonfinancial, disclosures. ... Companies in the oil, chemicals and mining industry seem particularly inclined to provide non-financial information, such as those related to the environment, perhaps ...

Research paper thumbnail of International Perceptions of Cost Constraints on Voluntary Information Disclosures: A Comparative Study of U.K. and U.S. Multinationals

Journal of International Business Studies, 1990

Research paper thumbnail of List of Reviewers for this Special Issue

Journal of International Business Studies, 2010

The guest editors wish to acknowledge and thank members of the Editorial Review Board and the sch... more The guest editors wish to acknowledge and thank members of the Editorial Review Board and the scholars listed below who have contributed their time to review manuscripts for this ''Conflict, Security and Political Risk: International Business in Challenging Times'' ...

Research paper thumbnail of Factors influencing the extent of corporate compliance with International Accounting Standards: summary of a research monograph

Journal of International Accounting, Auditing and Taxation, 2002

Research paper thumbnail of How wide is the gap between IASC and U.S. GAAP? impact of the IASC comparability project and recent international developments

Journal of International Accounting, Auditing and Taxation, 1999

Research paper thumbnail of Geographic segment disclosures in the United States: reporting practices enter a new era

Journal of International Accounting, Auditing and Taxation, 2000

Research paper thumbnail of Strategic factors influencing international human resource management practices: an empirical study of Australian multinational corporations

The International Journal of Human Resource Management, 2005

Research paper thumbnail of Regional clusters, location tournaments and incentives: An empirical analysis of factors attracting Japanese investment to Singapore

Asia Pacific Journal of Management, 2001

Abstract. This paper develops a new model for testing the role of incentives in FDI location choi... more Abstract. This paper develops a new model for testing the role of incentives in FDI location choice by integrating the theory of the MNE with new approaches to location theory. From the theory our paper derives four testable hypotheses related to the role of policy variables in the ...

Research paper thumbnail of An assessment of alternative empirical measures of cultural distance: Evidence from the Republic of Korea

Asia Pacific Journal of Management, 2009

This study assesses the relative merits of alternative cultural frameworks as the basis to constr... more This study assesses the relative merits of alternative cultural frameworks as the basis to construct indices of cultural distance using the one introduced by Kogut and Singh (1988). We assess not only Hofstede (1980, 1991) but also the more recent Schwartz (1994, 2003) and GLOBE (2004) frameworks. Using primary data collected through a questionnaire survey of 228 foreign manufacturing firms

Research paper thumbnail of Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs

Accounting and Business Research, 1998

UK accounting practice differs from International Accounting Standards (IASs) particularly with r... more UK accounting practice differs from International Accounting Standards (IASs) particularly with regard to amortisation of goodwill, provision for deferred taxation and the accounting treatment of pension costs. Under the core standards programme of the IASC the IASs have emerged closer to US practice. This paper evaluates the profit of those UK companies reporting to the Securities and Exchange Commission (SEC)

Research paper thumbnail of A Comparative International Analysis of the Impact of Accounting Principles on Profits: The USA versus the UK, Sweden and The Netherlands

Accounting and Business Research, 1991

This paper explores the extent to which there are material quantitative differences in profits re... more This paper explores the extent to which there are material quantitative differences in profits reported under US GAAP compared to profits reported in accordance with generally accepted accounting principles in the UK, Sweden and the Netherlands. From an analysis of Form 20-F reports filed with the SEC in the USA, there is support for the hypothesis that UK GAAP are significantly less conservative than US GAAP. On the basis of a case study approach, it seems that Swedish GAAP tend to be more conservative than US GAAP, particularly when the transfers to reserves are analysed, but there is insufficient evidence to establish a systematic pattern. In the Netherlands, on the other hand, there is evidence to suggest that Dutch GAAP are at the less conservative end of the spectrum of financial reporting measurement practices, in a position relatively similar to that of UK GAAP, although again the evidence is insufficient to establish a systematic pattern.

Research paper thumbnail of Foreign Company Listings on the London Stock Exchange

Routledge International Studies in Business History, 1997

Research paper thumbnail of Regional Clusters, Location Tournaments and Incentives: An Empirical Analysis of Factors Attracting Japanese Investment to Singapore

Research paper thumbnail of 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 IASC Standards

The International Journal of Accounting, 2000

Research paper thumbnail of Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs

The International Journal of Accounting, 1999

Research paper thumbnail of Reducing the burden of US GAAP reconciliations by foreign companies listed in the United States: the key question of materiality

European Accounting Review, 1999

The European Commission has long been concerned over the extensive disclosures required by the Se... more The European Commission has long been concerned over the extensive disclosures required by the Securities and Exchange Commission (SEC) in form 20-F. As the IASC moves towards completing its core standards programme to the satisfaction of IOSCO, the ...

Research paper thumbnail of Pro Forma Adjustments to GAAP Earnings: Bias, Materiality, and SEC Action

Research in Accounting Regulation, 2005

Research paper thumbnail of The impact of entry mode choice on foreign affiliate performance: The case of foreign MNEs in South Korea

Management International Review, 2008

Abstract and Key Results • This study examines the performance impacts of entry mode choice base... more Abstract and Key Results • This study examines the performance impacts of entry mode choice based on the perceptions of managers of a large sample of foreign MNEs in South Korea. Using an extended transaction costs model, an evaluation of performance relative to predicted entry mode is carried out. • We find that affiliate performance is a multidimensional and complex

Research paper thumbnail of International Capital Market Pressures and Voluntary Annual Report Disclosures by U.S. and U.K. Multinationals

Journal of International Financial Management & Accounting, 1995

Research paper thumbnail of International Financial Analysis and Comparative Corporate Performance: The Impact of UK versus US Accounting Principles on Earnings

Journal of International Financial Management & Accounting, 1990

Research paper thumbnail of Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations

Journal of International Business Studies, 1995

... Listing status is important in explaining voluntary strategic and financial, but not nonfinan... more ... Listing status is important in explaining voluntary strategic and financial, but not nonfinancial, disclosures. ... Companies in the oil, chemicals and mining industry seem particularly inclined to provide non-financial information, such as those related to the environment, perhaps ...

Research paper thumbnail of International Perceptions of Cost Constraints on Voluntary Information Disclosures: A Comparative Study of U.K. and U.S. Multinationals

Journal of International Business Studies, 1990

Research paper thumbnail of List of Reviewers for this Special Issue

Journal of International Business Studies, 2010

The guest editors wish to acknowledge and thank members of the Editorial Review Board and the sch... more The guest editors wish to acknowledge and thank members of the Editorial Review Board and the scholars listed below who have contributed their time to review manuscripts for this ''Conflict, Security and Political Risk: International Business in Challenging Times'' ...

Research paper thumbnail of Factors influencing the extent of corporate compliance with International Accounting Standards: summary of a research monograph

Journal of International Accounting, Auditing and Taxation, 2002

Research paper thumbnail of How wide is the gap between IASC and U.S. GAAP? impact of the IASC comparability project and recent international developments

Journal of International Accounting, Auditing and Taxation, 1999

Research paper thumbnail of Geographic segment disclosures in the United States: reporting practices enter a new era

Journal of International Accounting, Auditing and Taxation, 2000

Research paper thumbnail of Strategic factors influencing international human resource management practices: an empirical study of Australian multinational corporations

The International Journal of Human Resource Management, 2005

Research paper thumbnail of Regional clusters, location tournaments and incentives: An empirical analysis of factors attracting Japanese investment to Singapore

Asia Pacific Journal of Management, 2001

Abstract. This paper develops a new model for testing the role of incentives in FDI location choi... more Abstract. This paper develops a new model for testing the role of incentives in FDI location choice by integrating the theory of the MNE with new approaches to location theory. From the theory our paper derives four testable hypotheses related to the role of policy variables in the ...

Research paper thumbnail of An assessment of alternative empirical measures of cultural distance: Evidence from the Republic of Korea

Asia Pacific Journal of Management, 2009

This study assesses the relative merits of alternative cultural frameworks as the basis to constr... more This study assesses the relative merits of alternative cultural frameworks as the basis to construct indices of cultural distance using the one introduced by Kogut and Singh (1988). We assess not only Hofstede (1980, 1991) but also the more recent Schwartz (1994, 2003) and GLOBE (2004) frameworks. Using primary data collected through a questionnaire survey of 228 foreign manufacturing firms

Research paper thumbnail of Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs

Accounting and Business Research, 1998

UK accounting practice differs from International Accounting Standards (IASs) particularly with r... more UK accounting practice differs from International Accounting Standards (IASs) particularly with regard to amortisation of goodwill, provision for deferred taxation and the accounting treatment of pension costs. Under the core standards programme of the IASC the IASs have emerged closer to US practice. This paper evaluates the profit of those UK companies reporting to the Securities and Exchange Commission (SEC)

Research paper thumbnail of A Comparative International Analysis of the Impact of Accounting Principles on Profits: The USA versus the UK, Sweden and The Netherlands

Accounting and Business Research, 1991

This paper explores the extent to which there are material quantitative differences in profits re... more This paper explores the extent to which there are material quantitative differences in profits reported under US GAAP compared to profits reported in accordance with generally accepted accounting principles in the UK, Sweden and the Netherlands. From an analysis of Form 20-F reports filed with the SEC in the USA, there is support for the hypothesis that UK GAAP are significantly less conservative than US GAAP. On the basis of a case study approach, it seems that Swedish GAAP tend to be more conservative than US GAAP, particularly when the transfers to reserves are analysed, but there is insufficient evidence to establish a systematic pattern. In the Netherlands, on the other hand, there is evidence to suggest that Dutch GAAP are at the less conservative end of the spectrum of financial reporting measurement practices, in a position relatively similar to that of UK GAAP, although again the evidence is insufficient to establish a systematic pattern.

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