Segment Reporting and the EEC Multinationals S. J. Gray Journal of Accounting Research 1978 16(2), 242 Segment reporting, Quantitive significance criteria, FASB standards, EEC
The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence Sidney J. Gray Journal of Accounting Research 1980 18(1), 64 International accounting, Accounting differences, Earnings, National characteristics
International Segment Disclosures by U.S. and U.K. Multinational Enterprises: A Descriptive Study Sidney J. Gray; Lee H. Radebaugh Journal of Accounting Research 1984 22(1), 351 S. J. Gray, Lee H. Radebaugh, International Segment Disclosures by U.S. and U.K. Multinational Enterprises: A Descriptive Study, Journal of Accounting Research, Vol. 22, No. 1 (Spring, 1984), pp. 351-360