Sidney J. Gray

University of Sydney Business School

Cnr. of Codrington and Rose Streets

Sydney, NSW 2006

Australia

SCHOLARLY PAPERS

10

DOWNLOADS

683

SSRN CITATIONS

1

CROSSREF CITATIONS

10

Scholarly Papers (10)

1.

The Impact of Materiality: Accounting's Best Kept Secret

Asian Academy of Management Journal of Accounting and Finance, 1: 1-31 (2005)
Number of pages: 24 Posted: 01 May 2013
Niamh M. Brennan and Sidney J. Gray
University College Dublin and University of Sydney Business School
Downloads 483 (70,921)
Citation 1

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Materiality definitions, Materiality thresholds, Materiality rules of thumb

2.

Rhetoric and Argument in Financial Reporting: Disclosures in Profit Forecasts and Takeover Documents

ACCA Occasional Research Paper No. 31, Certified Accountants Educational Trust, London, ISBN 1-85908-317-X, 2000
Number of pages: 58 Posted: 28 Apr 2013
Niamh M. Brennan and Sidney J. Gray
University College Dublin and University of Sydney Business School
Downloads 88 (342,172)

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Profit forecasts, Rhetoric, Takeovers, Disclosure

3.

Voluntary Disclosure of Profit Forecasts: Factors Influencing Information Disclosed During UK Takeover Bids

in Rechnungswesen als Instrument für Führungsentscheidungen (Accounting as an Instrument for Management’s Decisions), Hans Peter Möller and Franz Schmidt (eds), Schäffer-Poeschel Verlag, Stuttgart. ISBN 3-7910-1250-9, pp. 447-475, 2013
Number of pages: 23 Posted: 28 Apr 2013
Niamh M. Brennan and Sidney J. Gray
University College Dublin and University of Sydney Business School
Downloads 77 (370,358)

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Profit Forecasts, Disclosure, Takeovers

4.

Accountants’ Reports on Profit Forecasts: Regulation and Practice

Managerial Auditing Journal, 15(9): 447-458 (2000)
Number of pages: 23 Posted: 01 May 2013
Niamh M. Brennan and Sidney J. Gray
University College Dublin and University of Sydney Business School
Downloads 33 (536,190)

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Accountants’ reports, profit forecasts, takeovers

5.

Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature

Abacus, Vol. 55, Issue 1, pp. 42-91, 2019
Number of pages: 50 Posted: 22 Mar 2019
Sidney J. Gray, Niclas Hellman and Mariya N. Ivanova
University of Sydney Business School, Stockholm School of Economics and Stockholm School of Economics
Downloads 1 (764,085)
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Environmental, social, and governance reporting, Extractive industries and activities, Full cost versus successful efforts methods, IFRS, Lobbying and standard setting, Reserve recognition accounting

6.

The Value Relevance of Transparency and Corporate Governance in Malaysia Before and after the Asian Financial Crisis

Abacus, Vol. 47, Issue 2, pp. 205-233, 2011
Number of pages: 29 Posted: 06 Jun 2011
Richard Donald Morris, Tam Pham and Sidney J. Gray
UNSW Australia Business School, School of Accounting, affiliation not provided to SSRN and University of Sydney Business School
Downloads 1 (764,085)
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Asian financial crisis, Corporate governance, Malaysia, Transparency, Value relevance

7.

The Rise of the Digital Economy: Rethinking the Taxation of Multinational Enterprises

Journal of International Business Studies, Forthcoming
Posted: 24 Aug 2019
Antony Ting and Sidney J. Gray
University of Sydney and University of Sydney Business School

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digital economy, multinational enterprises, taxation, value chain, tax avoidance, tax reform

8.

The Persistence of International Accounting Differences as Measured on Transition to IFRS

Accounting and Business Research, January 2015
Posted: 11 Jan 2015
Stockholm School of Economics, University of Sydney Business School, UNSW Australia Business School, School of Accounting and University of Linz - Institut für Revisions, Treuhand-und Rechnungswesen

Abstract:

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international accounting, IFRS, accounting systems, accounting harmonisation, international accounting classification

9.

Voluntary Disclosures of Quoted Pharmaceutical Companies in Sweden and the UK: The Development Over the Period 1984-98

Posted: 05 Oct 2004
Sidney J. Gray and Kenth Skogsvik
University of Sydney Business School and Stockholm School of Economics

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Disclosure behaviour, financial reporting, investor relations, pharmaceutical companies, voluntary disclosures

10.

Foreign Stock Exchange Listings: A Case Study of Daimler-Benz

J OF INTERNATIONAL FINANCIAL MANAGEMENT AND ACCOUNTING, Vol 6, No. 2, Autumn 1995
Posted: 18 May 1998
Lee H. Radebaugh, Günther Gebhardt and Sidney J. Gray
Brigham Young University - School of Accountancy, Goethe Universität Frankfurt am Main and University of Sydney Business School

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