Compliance with the disclosure requirements of Germany's new market: IAS versus US GAAP M Glaum, DL Street Journal of International Financial Management & Accounting 14 (1), 64-100, 2003 | 582 | 2003 |
Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey RK Larson, DL Street Journal of international accounting, auditing and taxation 13 (2), 89-119, 2004 | 524 | 2004 |
Disclosure level and compliance with IASs: A comparison of companies with and without US listings and filings DL Street, SM Bryant The International Journal of Accounting 35 (3), 305-329, 2000 | 500 | 2000 |
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 | 468 | 2002 |
Compliance with IFRS 3-and IAS 36-required disclosures across 17 European countries: company-and country-level determinants M Glaum, P Schmidt, DL Street, S Vogel Accounting and business research 43 (3), 163-204, 2013 | 467 | 2013 |
Corporate governance and the timeliness of corporate internet reporting by UK listed companies OH Abdelsalam, DL Street Journal of International Accounting, Auditing and Taxation 16 (2), 111-130, 2007 | 360 | 2007 |
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 | 343 | 1999 |
Segment disclosures under SFAS No. 131: Has business segment reporting improved? DL Street, NB Nichols, SJ Gray Accounting Horizons 14 (3), 259-285, 2000 | 270 | 2000 |
Observance of international accounting standards: Factors explaining non-compliance DL Street, SJ Gray ACCA research report, 2001 | 237 | 2001 |
An examination of the comprehensiveness of corporate internet reporting provided by London‐listed companies OH Abdelsalam, SM Bryant, DL Street Journal of International Accounting Research 6 (2), 1-33, 2007 | 208 | 2007 |
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 |
An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies NB Nichols, DL Street, SJ Cereola Journal of International Accounting, Auditing and Taxation 21 (2), 79-105, 2012 | 179 | 2012 |
The relationship between competition and business segment reporting decisions under the management approach of IAS 14 Revised NB Nichols, DL Street Journal of international accounting, auditing and taxation 16 (1), 51-68, 2007 | 126 | 2007 |
Extended external reporting assurance: Current practices and challenges J Krasodomska, R Simnett, DL Street Journal of International Financial Management & Accounting 32 (1), 104-142, 2021 | 119 | 2021 |
The impact of segment reporting under the IFRS 8 and SFAS 131 management approach: A research review NB Nichols, DL Street, A Tarca Journal of International Financial Management & Accounting 24 (3), 261-312, 2013 | 118 | 2013 |
GAAP 2001—Benchmarking national accounting standards against IAS: summary of results DL Street Journal of International Accounting, Auditing and Taxation 11 (1), 77-90, 2002 | 116 | 2002 |
LARGE ACCOUNTING FIRMS’SURVEY REVEALS EMERGENCE OF “TWO STANDARD” SYSTEM IN THE EUROPEAN UNION DL Street, RK Larson Advances in International Accounting 17, 1-29, 2004 | 109 | 2004 |
The predictive ability of geographic segment disclosures by US companies: SFAS No. 131 vs. SFAS No. 14 BK Behn, NB Nichols, DL Street Journal of International Accounting Research 1 (1), 31-44, 2002 | 101 | 2002 |
How wide is the gap between IASC and US GAAP? Impact of the IASC comparability project and recent international developments DL Street, SJ Gray Journal of International Accounting, Auditing and Taxation 8 (1), 133-164, 1999 | 101 | 1999 |
LOB and geographic segment disclosures: an analysis of the impact of IAS 14 revised DL Street, NB Nichols Journal of International Accounting, Auditing and Taxation 11 (2), 91-113, 2002 | 96 | 2002 |