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Sid Gray

Sid Gray

BEc (Hons) PhD Lancaster FASSA FCCA (UK) CPA (Australia) ACIS (UK) MCMI (UK)
Chair of Discipline and Professor of International Business and Co-Director EIRG

Rm 439
H10 - Storie Dixson Wing
The University of Sydney
NSW 2006 Australia

Telephone +61 2 9351 3552
Fax +61 2 9036 5378
sid.gray@sydney.edu.au


Bio

Professor Sid Gray is Professor of International Business and Chair of the Discipline of International Business at the University of Sydney Business School. He is also Co-Director of the Innovation and Entrepreneurship Research Group. He served as Head of the University's School of Business from 2003-2006 and Associate Dean (International) of the Faculty of Economics and Business from 2006-2008. Prior to joining Sydney University in 2003 he was Associate Dean (Postgraduate) and the Foundation Professor of International Business in the Faculty of Commerce and Economics at the University of New South Wales (1997-2003). He was also formerly Professor of International Business (Foundation for Management Education Chair) at the Warwick Business School, University of Warwick (1993-97) in England; and Professor of Accounting and Finance at the University of Glasgow (1979-92) in Scotland where he served as Head of Department (1980-87), Director of the Glasgow Business School (1986-87) and Founder Director of the Centre for International Finance and Accounting (1988-92). Sid has also been a Visiting Professor in many universities around the world including the University of Amsterdam, Stockholm School of Economics, Kyushu University, University of Hong Kong, Waseda University, National University of Singapore, University of Malaya, University of Hawaii and Kwansei Gakuin University in Japan.

Sid Gray was educated at Bedford Modern School in England and subsequently earned a Bachelor of Economics (Honours) degree from the University of Sydney and a Doctor of Philosophy degree from the University of Lancaster. Sid is also a qualified accountant (CPA and FCCA), chartered secretary (ACIS) and chartered manager (MCMI). Prior to becoming a university lecturer at the Lancaster University Management School in the 1970s, he was an executive with international companies in the U.K, India and Australia, where he was latterly with Burns Philp. His business experience includes a period of more than 4 years in India as an expatriate manager involved in the export of tea, coffee, spices and cashew nuts as well as shipping, insurance and travel agency work.

In his younger days, Sid was a keen sportsman, especially as a swimmer and rugby player. He played water polo for the Otter Swimming Club in London and swam butterfly for the Hertfordshire and Berkshire combined team in the southern counties tournament in England. He played rugby union at scrum half for a number of clubs including Mosman (first grade) in Australia and Lancaster University (1st XV) in England.

Sid's main teaching and research interests are in the areas of international accounting and corporate transparency, international business strategy, and cross-cultural management. He is the author/co-author of more than 200 publications including articles in leading international journals such as Journal of Accounting Research, Abacus, Journal of International Business Studies, Journal of International Financial Management and Accounting, Accounting and Business Research, European Accounting Review, The International Journal of Accounting, Journal of Business Finance and Accounting, Management International Review, International Journal of Human Resource Management, Human Relations and Journal of World Business. His books include International Accounting and Multinational Enterprises (John Wiley, USA), co-authored with Lee Radebaugh, Financial Accounting. A Global Approach (Houghton Mifflin, USA), co-authored with Belverd Needles and International Business. Asia-Pacific Edition (McGraw-Hill, Australia), co-authored with Peter Dowling, Peter Liesch and Charles Hill. He was a founding Editor (with Fred Choi) of the Journal of International Financial Management and Accounting (published by Wiley-Blackwell in association with the Stern School of Business at New York University) in 1988 and is currently Co-Editor of the journal with Richard Levich. He is also a member of the editorial boards of a number of leading international accounting and international business journals including Journal of International Business Studies, Management International Review, Abacus and China Accounting & Finance Review.

Sid has successfully supervised 46 PhD students to date - from many countries around the world: Australia, Brazil, Cameroon, China, Fiji, France, Ghana, Hong Kong, India, Indonesia, Ireland, Jordan, Malaysia, Phillipines, Portugal, Saudi Arabia, Singapore, South Korea, Taiwan, Thailand, Trinidad, Turkey, UK, and USA.

Sid was the first non-American to win the American Accounting Association's International Section award (in 1994) of "Outstanding International Accounting Educator" for his sustained contributions to research and teaching in the field of international accounting.

Sid has been honoured for his academic contributions in the fields of both accounting and international business. In 2006, he was elected a Fellow of the Academy of the Social Sciences in Australia for distinction in the field of accounting. In 2009, he was elected a Fellow of the Academy of International Business for his outstanding contributions to the field of international business. In 2012, he was conferred with the honorary degree of Doctor of Laws by Kwansei Gakuin University in Japan for his contribution to the advancement of culture and international accounting.

Sid has contributed to academia, the profession and the community in a number of service roles including serving as President of the International Association for Accounting Education and Research (IAAER) from 1992-97, Chairman of the British Accounting Association (1987), Secretary General of the European Accounting Association (1982-83) and Vice President-International of the American Accounting Association (2007-2009). He also served as a member of the peak accounting standard setting body for the U.K. and Ireland, formerly the Accounting Standards Committee (ASC), from 1984-87. More recently, he was a co-founder of the Australia and New Zealand International Business Academy (ANZIBA) serving as President from 2002-2004. In 2006, he was awarded the Founder's Award by the IAAER for distinguished service and currently serves as Chair of the IAAER Board of Advisors. He has also served as Chair of the Finance Committee (2004-2008) of Sydney University's International House, a residential college for both international and Australian students, serving on Council from 1999-2008. In 2010, he was elected a Fellow of International House for outstanding service to the life of the House. In 2011, Sid was elected Treasurer of the Academy of the Social Sciences in Australia for 2011-2013.

Publications

2014

2
Book Section/s

Gray SJ and Kang H 2014 Forthcoming 'Accounting Transparency and International Standard-Setting' in The Oxford Handbook of Political, Institutional and Corporate Transparency, ed. J Forssbaeck and L Oxelheim, Oxford University Press

3
Edited Book/s

Gray SJ, Coenenberg A and Gordon P 2014 'International Group Accounting (RLE Accounting): Issues in European Harmonization', Routledge, Abingdon, United Kingdom

4
Journal Article/s

Morris RD, Gray SJ, Pickering J and Aisbitt S 2014 'Preparers' Perceptions of the Costs and Benefits of IFRS: Evidence from Australia's Implementation Experience', Accounting Horizons, vol.28:1, pp. 143-73 Link

Sharma N and Gray SJ 2014 Forthcoming 'Navigating the Challenges of Operating in an Emerging Market: Australian Service MNEs in India', International Studies of Management and Organization

Kang H and Gray SJ 2014 Forthcoming 'Corporate Financial Reporting in the BRIC Economies: A Comparative International Analysis of Segment Disclosure Practices', International Finance Review

Fearnley N and Gray SJ 2014 Forthcoming 'National Institutional Factors and IFRS Implementation in Europe: The Case of Investment Property Companies', International Journal of Accounting and Information Management

5
Conference Paper/s

Gray SJ and Kim Y 2014 'Regionalization and Country of Origin Effects: The Case of Australian MNEs', Academy of International Business 2014 Annual Meeting, Vancouver, Canada, 26th June 2014

10
Report/s

Fee A, Gray SJ, Yang L and Boguslavski P 2014 'AVI Research Brief No 1: Factors Influencing the Effectiveness of International Volunteer Assignments: A 10-Year Analysis', A University of Technology Sydney, University of Sydney and AVI research project undertaken with the support of the Australian Government Link

Gray SJ, Rumyantseva M, Seno-Alday S and Welch C 2014 'Australia’s International Business Survey: 2014 Report', Report prepared for the Export Council of Australia (ECA)

2013

4
Journal Article/s

Fee A and Gray SJ 2013 'Transformational Learning Experiences of International Development Volunteers in the Asia-Pacific: The Case of a Multinational NGO ', Journal of World Business, vol.48:2, pp. 196-208 Link

Kang H and Gray SJ 2013 'Segment Reporting Practices in Australia: Has IFRS 8 Made a Difference?', Australian Accounting Review, vol.23:3, pp. 232-43 Link

Fee A, Gray SJ and Lu S 2013 'Developing cognitive complexity from the expatriate experience: Evidence from a longitudinal field study', International Journal of Cross Cultural Management, vol.13:3, pp. 299-318 Link

Kumar V, Mudambi R and Gray SJ 2013 'Internationalization, Innovation and Institutions: The 3 I’s Underpinning the Competitiveness of Emerging Market Firms', Journal of International Management, vol.19:3, pp. 203-6 Link

Kang H, Leung S, Morris R and Gray SJ 2013 'Corporate Governance and Earnings Management: An Australian Perspective', Corporate Ownership & Control, vol.10:3, pp. 95-113

Gray SJ, Kang T and Yoo YK 2013 'National Culture and International Differences in the Cost of Equity Capital', Management International Review, vol.53:6, pp. 899-916 Link

5
Conference Paper/s

Kim Y and Gray SJ 2013 'An Extension of Rugman & Verbeke’s (2004) Study: The Case of Australian MNEs', 39th European International Business Academy Conference, Bremen, Germany, 14th December 2013

Ozu C, Gray SJ, Nakamura M and Kunizaki M 2013 'International Financial Reporting Standards (IFRS) in Japan: Uncertainties Surrounding Adoption and Implementation', 25th Asian-Pacific Conference on International Accounting Issues, Bail, Indonesia, 12th November 2013

Gray SJ, Kang T, Lin Z and Tang Q 2013 'IFRS, Earnings Quality and Cultural Influences: European Evidence', American Accounting Association Annual Meeting AAA 2013 - "Brilliantly Disguised Opportunities", Anaheim, United States, 7th August 2013

Gray SJ and Takchi C 2013 'Experiential Knowledge and the Internationalization Process: The Case of the Australia and New Zealand Banking Group', Academy of International Business Annual Meeting AIB 2013 – “Bridging the Divide: Linking IB to Complementary Disciplines and Practice”, Istanbul, Turkey, 6th July 2013

Kim Y and Gray SJ 2013 'The Regionalization Strategy Hypothesis: Evidence from the Australian Internationalization Experience', Academy of International Business Annual Meeting AIB 2013 – “Bridging the Divide: Linking IB to Complementary Disciplines and Practice”, Istanbul, Turkey, 6th July 2013

Gray SJ, Kang T, Lin Z and Tang Q 2013 'Earnings Quality and International Financial Reporting Standards in Europe: The Persistence of Cultural Influences', 36th Annual Congress of the European Accounting Association, Dauphine University Paris, France, 8th May 2013

Fee A, Allan M and Gray SJ 2013 'A new look at bicultural and multicultural individuals', Australia and New Zealand International Business Academy ANZIBA Conference 2013 – “New Insights into Operating Across Borders: From Traditional to Emerging Markets”, Sydney, Australia, 20th April 2013

2012

2
Book Section/s

Pattnaik C and Gray SJ 2012 'Differences in Corporate Transparency between MNC Subsidiaries and Domestic Corporations: Empirical Evidence from India' in International Finance Review: Volume 13- Transparency and Governance in a Global World, ed. J. Jay Choi and Heibatollah Sami , Emerald Group Publishing Limited, Bingley, United Kingdom, pp. 173-196 Link

4
Journal Article/s

Fee A and Gray SJ 2012 'The Expatriate-Creativity Hypothesis:  A Longitudinal Field Test', Human Relations, vol.65:12, pp. 1515-38 Link

5
Conference Paper/s

Morris RD, Susilowati I and Gray SJ 2012 'The Impact of IFRS Adoption versus Non-Adoption on Corporate Disclosure Levels in the Asian Region', American Accounting Association Annual Meeting AAA 2012 - "Seeds of Innovation", Washington, D.C., United States, 8th August 2012

Morris RD, Susilowati I and Gray SJ 2012 'The Impact of IFRS Adoption versus Non-Adoption on Corporate Disclosure Levels in the Asian Region', Accounting & Finance Association of Australia and New Zealand Ltd 2012 AFAANZ Conference, Melbourne, Australia, 3rd July 2012

Gray SJ and Fearnley N 2012 'The Persistence of International Accounting Differences Post IFRS: The Case of Investment Property Companies in the European Union', 35th European Accounting Association EAA Annual Congress 2012, Ljubljana, Slovenia, 11th May 2012

Ozu C and Gray SJ 2012 'International Financial Reporting Standards (IFRS's) Uncertainties Around Adoption in Japan', 35th European Accounting Association EAA Annual Congress 2012, Ljubljana, Slovenia, 11th May 2012

Kang H and Gray SJ 2012 'Segment Reporting Practices in Australia: Has IFRS 8 Made A Difference?', 35th European Accounting Association EAA Annual Congress 2012, Ljubljana, Slovenia, 11th May 2012

Gray SJ 2012 'Keynote Address - "Challenging the Tyranny of Distance"', Australia and New Zealand International Business Academy Conference ANZIBA 2012 - "Fusion or Fracturing? Implications for International Business", Adelaide, Australia, 14th April 2012

2011

4
Journal Article/s

Kang HH and Gray SJ 2011 'Reply to the discussion of “Reporting intangible assets: Voluntary disclosure practices of top emerging market companies”', The International Journal of Accounting, vol.46:4, pp. 428-30

Kang H and Gray SJ 2011 'The Content of Voluntary Intangible Asset Disclosures: Evidence from Emerging Market Companies', Journal of International Accounting Research, vol.10:1, pp. 109-25

Fee A and Gray SJ 2011 'Fast-tracking Expatriate Development: The Unique Learning Environments of International Volunteer Placements', International Journal of Human Resource Management, vol.22:3, pp. 530-552

Kang HH and Gray SJ 2011 'Reporting Intangible Assets: Voluntary Disclosure Practices of Top Emerging Market Companies', The International Journal of Accounting, vol.46:4, pp. 402-23

Morris RD, Pham T and Gray SJ 2011 'The Value Relevance of Transparency and Corporate Governance in Malaysia Before and After the Asian Financial Crisis', Abacus, vol.47:2, pp. 205-33

Banerjee B, Gray SJ and Verma S 2011 'Accounting change in India since independence: The influence of culture and the social environment with special reference to the regulation of cash flow statements', Indian Accounting Review, vol.15:2, pp. 1-20

5
Conference Paper/s

Fee A and Gray SJ 2011 'Transformational Learning Experiences of International Assignments: A Field Study', 71st Annual Meeting of the Academy of Management AoM 2011 - "West meets East: Enlightening, Balancing, and Transcending", San Antonio, United States, 16th August 2011

Fearnley N and Gray SJ 2011 'Factors influencing measurement choices of investment property in the European Union: Does culture still matter post IFRS?', Accounting and Finance Association of Australia and New Zealand AFAANZ Conference 2011, Darwin, Australia, 5th July 2011

Gray SJ and Fee A 2011 'Developing Global Managers: Creativity Gains from the Expatriate Experience', Academy of International Business AIB 2011 Annual Meeting - "International Business for Sustainable World Development", Nagoya, Japan, 28th June 2011

6
Conference Proceeding/s

Gray SJ and Fee A 2011 'Creativity and the Expatriate Experiences', Proceedings of the Australia and New Zealand International Business Academy ANZIBA Conference 2011 – “Challenges for International Business in a Turbulent Global Environment”, Melbourne, Australia, 30th April 2011

Sharma N and Gray SJ 2011 'When can Sole Ventures work well in an Emerging Market? Australian Service MNEs in India', Proceedings of the Australia and New Zealand International Business Academy ANZIBA Conference 2011 – “Challenges for International Business in a Turbulent Global Environment”, Melbourne, Australia, 30th April 2011

2010

4
Journal Article/s

Chau G and Gray SJ 2010 'Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong', Journal of International Accounting, Auditing and Taxation, vol.19:2, pp. 93-109

5
Conference Paper/s

Gray SJ and Ozu C 2010 'IFRS Adoption in Japan?', 22nd Asian-Pacific Conference on International Accounting Issues 2010, Gold Coast, Australia, 10th November 2010

Peacock E, Conover T and Gray SJ 2010 'Panel Presentation: AACSB Accreditation and Starting a Beta Alpha Psi Chapter', International Association for Accounting Education & Research IAAER 11th World Congress of Accounting Educators and Researchers, Singapore, 6th November 2010

Gray SJ and Ozu C 2010 'IFRS Adoption in Japan', International Association for Accounting Education & Research IAAER 11th World Congress of Accounting Educators and Researchers, Singapore, 6th November 2010

Fee A, Lu S and Gray SJ 2010 'Do expatriates become more cognitively complex? Evidence from a longitudinal field study', Academy of Management Annual Meeting 2010 - "Dare to Care: Passion and Compassion in Management Practice and Research", Montreal, Canada, 10th August 2010

Fee A, Lu S and Gray SJ 2010 'Cultural bumps on the side of the head: A longitudinal panel study of expatriate cognitive changes', Academy of International Business AIB Annual Meeting 2010 - "International Business in Tough Times", Rio de Janeiro, Brazil, 29th June 2010

Hellman N, Gray SJ, Morris RD and Haller A 2010 'The Comparative International Impact of IFRS on Income and Equity: An International Financial Analysis Perspective', Academy of International Business AIB Annual Meeting 2010 - "International Business in Tough Times", Rio de Janeiro, Brazil, 29th June 2010

Gray SJ and Radebaugh LH 2010 'What's the best way to develop and organise IB teaching and research in tomorrow's business school environment?', Academy of International Business AIB Annual Meeting 2010 - "International Business in Tough Times", Rio de Janeiro, Brazil, 29th June 2010

Gray SJ 2010 'Multinationality and Performance: Extending the Debate', Academy of International Business AIB Annual Meeting 2010 - "International Business in Tough Times", Rio de Janeiro, Brazil, 29th June 2010

Gray SJ and Kang H 2010 'The Content of Voluntary Disclosures of Intangible Asset Information: Evidence from Emerging Markets', 33rd European Accounting Association EAA Annual Congress 2010, Istanbul, Turkey, 21st May 2010

Ozu C, Shiosaki T, Shin M and Gray SJ 2010 'Corporate Perceptions of the Costs and Benefits of Future IFRS Adoption in Japan', 33rd European Accounting Association EAA Annual Congress 2010, Istanbul, Turkey, 21st May 2010

Gray SJ 2010 'Multinationality and Performance: Extending the Debate', Australia and New Zealand International Business Academy ANZIBA Conference 2010 - "Global Business and Sustainable Development", Sydney, Australia, 17th April 2010

6
Conference Proceeding/s

Gray SJ and Welch C 2010 'Editor: Australia and New Zealand International Business Academy ANZIBA Conference 2010 Conference Proceedings', Global Business and Sustainable Development, 1st January 2010-31st December 2010

Sharma N and Gray SJ 2010 'Institutional Distance and Entry Mode Success in Emerging Markets: The Case of Australian Service MNEs in India', Proceedings of the Academy of International Business AIB Southeast Asia Regional Conference 2010 - "Trends in International Business: Change and Competition Issues", Ho Chi Minh City, Viet Nam, 4th December 2010

2009

1
Book/s

Dowling PJ, Liesch P, Gray SJ and Hill CWL 2009 'International Business: Asia-Pacific Edition', McGraw-Hill Australia, Sydney, Australia

2
Book Section/s

Morris RD, Pham T and Gray SJ 2009 'Transparency and corporate governance in Malaysia: before and after the Asian financial crisis' in Practices, Profession and Pedagogy in Accounting - Essays in Honour of Bill Birkett, Sydney University Press, Sydney, Australia, pp. 102-37

4
Journal Article/s

Kim Y and Gray SJ 2009 'An Assessment of Alternative Empirical Measures of Cultural Distance: Evidence from the Republic of Korea', Asia Pacific Journal of Management, vol.26:1, pp. 55-74

Verma S and Gray SJ 2009 'The development of company law in India: The case of the Companies Act 1956', Critical Perspectives on Accounting, vol.20:1, pp. 110-35

Gray SJ, Linthicum CL and Street DL 2009 'Have ‘European’ and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US', Accounting and Business Research, vol.39:5, pp. 431-47

Kang H and Gray SJ 2009 'Corporate Voluntary Disclosure Practices: A Review of Content Analysis Research', Indian Accounting Review, vol.13:2, pp. 19-38

5
Conference Paper/s

Hellman N, Gray SJ, Morris RD and Haller A 2009 'The Impact of IFRS on International Financial Analysis: The Significance of Country Differences in a Comparative Study of U.K., Australian, Dutch, French, German and Swedish Companies', American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting 2009 - "Accounting at a Tipping Point", New York, United States, 5th August 2009

6
Conference Proceeding/s

Fee A, Lu S and Gray SJ 2009 'Change Your Mind? A Longitudinal Study of Expatriates’ Cognitive Changes', 23rd Australian and New Zealand Academy of Management Conference ANZAM 2009- "Sustainability Management and Marketing", Melbourne, Australia, 4th December 2009

Gray SJ, Kang T and Keun Y 2009 'National Culture and Cost of Equity Capital: The Case of Secrecy', Proceedings of the 51st Annual Meeting of the Academy of International Business, San Diego, United States, 30th June 2009

2008

2
Book Section/s

Holt J, Purcell WR, Gray SJ and Pedersen T 2008 'Decision Factors Influencing MNEs' Regional Headquarters Location Selection Strategies' in Thought Leadership in Advancing International Business Research, ed. A.Y.Lewin, S.Tamer Cavusgil, G.Tomas M. Hult and D.A.Griffith, Palgrave MacMillan, Houndsmill, Basingstoke, Hampshire, United Kingdom, pp. 104-33

4
Journal Article/s

Kim Y and Gray SJ 2008 'The Impact of Entry Mode Choice on Foreign Affiliate Performance: The Case of Foreign MNEs in South Korea', Management International Review, vol.48:2, pp. 165-188

5
Conference Paper/s

Gray SJ 2008 'Reporting Intangible Assets: Voluntary disclosure practices of the top emerging market companies', The American Accounting Association's 2008 Annual Meeting - "Building our Accounting Community", Anaheim, United States, 6th August 2008

Pickering J, Aisbitt S, Gray SJ and Morris R 2008 'The Costs and Benefits of IFRS from a Corporate Perspective: Evidence from the Implementation Experience in Australia', The American Accounting Association's 2008 Annual Meeting - "Building our Accounting Community", Anaheim, United States, 6th August 2008

Pickering J, Aisbitt S, Gray SJ and Morris R 2008 'The costs and benefits of IFRS from a corporate perspective: evidence from the implementation experience in Australia', 31st Annual Congress of the European Accounting Association, Rotterdam, Netherlands, 25th April 2008

6
Conference Proceeding/s

Fee A and Gray SJ 2008 'To Harvard or to Honiara?- Why an International Volunteer Placement Might be Good Alternative to an MBA', 50th Annual Meeting Academy of International Business (AIB), Milan, Italy, 3rd July 2008

Pickering J, Aisbitt S, Gray SJ and Morris R 2008 'The Costs and Benefits of IFRS from a Corporate Perspective: Evidence from the Implementation Experience in Australia', 50th Annual Meeting Academy of International Business (AIB), Milan , Italy, 3rd July 2008

2007

4
Journal Article/s

Brennan N and Gray SJ 2007 'The Impact of Materiality: Accounting’s Best Kept Secret', The Acfai Journal of Accounting Research, vol.6:1, pp. 61-84

Kang H, Cheng M and Gray SJ 2007 'Corporate governance and board’s composition: diversity and independence of Australian Boards.', Corporate Governance: An International Review, vol.15:2, pp. 195-208

5
Conference Paper/s

Ram R and Gray SJ 2007 'The Adoption of International Financial Reporting Standards in Fiji: Issues and Challenges', 19th Asia Pacific Conference, Kuala Lumpur, Malaysia, 1st January 2007-31st December 2007

Pickering J, Aisbitt S, Gray SJ and Morris R 2007 ''Preparers' perceptions of the costs and benefits of IFRS adoption in Australia: "Regulation gone mad"?', 19th Asian Pacific Conference on International Accounting Issues, 14th November 2007

Fee A and Gray SJ 2007 'The Power of an International Assignment to Enhance Creativity', Academy of Management (AOM) Annual Meeting, Philadelphia, United States, 8th August 2007

6
Conference Proceeding/s

Fee A and Gray SJ 2007 'Fast-tracking Creative Capital through an International Assignment', 21st Australia and New Zealand Academy of Management (ANZAM) Conference, Sydney, Australia, 7th December 2007

Fee A and Gray SJ 2007 'Climb High, Sleep Low: The Unique Learning Environments of International Volunteer Placements', 21st Australia and New Zealand Academy of Management (ANZAM) Conference, Sydney, Australia, 7th December 2007

Fee A and Gray SJ 2007 'International Volunteering- A 'Skills factory for Early-Career Managers?', Australia and New Zealand International Business Conference (ANZIBA), Newcastle NSW, Australia, 10th November 2007

Morris R and Gray SJ 2007 'Corporate Transparency Differences in the Asian Region: The Feasibility of Global Standardization in Practice?', American Accounting Association Annual Meeting, Chicago, United States, 8th August 2007

Morris R and Gray SJ 2007 'Corporate Transparency Differences in the Asian Region: The Significance of Country Factors?', 49th Annual Meeting of the Academy of International Business, Indianapolis, Indiana, United States, 28th June 2007

Fee A and Gray SJ 2007 'The Contribution of the Host Culture to Expatriate Learning - How Can International Assignments Enhance Creativity?', 49th Annual Meeting of the Academy of International Business, Indianapolis, Indiana, United States, 28th June 2007

Daniel SJ, Macharzina K, Gray SJ, Radebaugh L and Aggarwal R 2007 '(Panel) Corporate Governance in International Business: Local Requirements versus Global Expectations', 49th Annual Meeting of the Academy of International Business, Indianapolis, United States, 28th June 2007

Morris RA and Gray SJ 2007 'Determinants of corporate financial transparency in Asian countries: The impact of country-level factors', 30th Annual Congress of the European Accounting Association, Lisbon, Portugal, 27th April 2007

2006

1
Book/s

Radebaugh L, Gray SJ and Black E 2006 'International Accounting and Multinational Enterprises', John Wiley and Sons Ltd, pp. 520

4
Journal Article/s

Styles C and Gray SJ 2006 'Guest Editorial: Advancing research in international entrepreneurship', International Marketing Review, vol.23:5

Verma S and Gray SJ 2006 'The creation of the Institute of Chartered Accountants of India: The first steps in the development of indegenous accounting profession post-independence', Accounting Historians Journal, vol.33:2, pp. 131-156

Ram R and Gray SJ 2006 'International Financial Reporting Standards (IFRS) for Small and Medium-Sized Entities (SMEs) Issues and Challenges for National Jurisdictions', Indian Accounting Review, vol.10:2, pp. 1-17

5
Conference Paper/s

Morris R and Gray SJ 2006 'Determinants of corporate financial transparency in Asian countries: The impact of country-level factors', Proceedings of the American Accounting Association Annual Meeting, Washington DC, United States, 1st January 2006-31st December 2006

Fee A and Gray SJ 2006 'Individual Creativity in an International Context - Opportunities to Learn?', Australia and New Zealand International Business Academy Conference (ANZIBA), Wellington, New Zealand, 18th November 2006

Gray SJ, Morris R and Voronina T 2006 'Progress towards adopting international financial reporting standards in Russia: An empirical study of Russian company practices', Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Wellington, New Zealand, 4th July 2006

6
Conference Proceeding/s

Gray SJ, Morris R and Leung Q 2006 'Corporate transparency in China: Factors influencing financial disclosure levels', From the Silk Road to Global Networks:Harnessing the Power of People in International Business - Proceedings of the 48th Annual Meeting of the Academy of International Business (AIB), Beijing, China, 26th June 2006

Gray SJ, Morris R and Lee J 2006 'Australia's transition to international financial reporting standards: Early indications of the impact on net profits and equity', Proceedings of the Korean Accounting Association Annual Summer/ International Conference, Seoul, Korea, (South) Republic of, 21st June 2006

Gray SJ, Leung Q and Morris R 2006 'Corporate transparency in China: Factors influencing financial disclosure levels', 29th Annual Congress of the European Accounting Association (EAA), Dublin, Ireland, 24th March 2006

2005

4
Journal Article/s

Gray SJ and Youngok K 2005 'Strategic factors influencing international human resource management practices: An empirical study of Australian multinational corporations', International Journal of Human Resource Management, vol.16:5, pp. 809-830

Brennan N and Gray SJ 2005 'The impact of materiality: Accounting's best kept secret', Asian Academy of Management Journal of Accounting and Finance, vol.1, pp. 1-31

Nichols N, Gray SJ and Street D 2005 'Pro forma adjustments to GAAP earnings: Bias, materiality and SEC action', Research in Accounting Regulation, vol.18, pp. 29-52

5
Conference Paper/s

Voronina T, Morris R and Gray SJ 2005 'Corporate financial transparency in Russia: An empirical study of Russian company practices', Corporate financial transparency in Russia: An empirical study of Russian company practices, San Francisco, United States, 10th August 2005

Gray SJ and Youngok K 2005 'National culture and entry mode choice in newly industrialized host countries: Foreign MNE strategies in South Korea', 47th Annual Meeting of the Academy of International Business, Qu├ębec City, Canada, 12th July 2005

Morris R, Leung Q and Gray SJ 2005 'Corporate transparency in China: Factors influencing financial disclosure levels', Accounting and Finance Association of Australia and New Zealand (AFAANZ) Annual Conference, Melbourne, VIC, Australia, 5th July 2005

Gray SJ 2005 'The value relevance of transparency and corporate governance in Malaysia before and after the Asian financial crisis', European Accounting Association (EAA) 28th Annual Congress, Goteborg, Sweden, 20th May 2005

6
Conference Proceeding/s

Morris R, Leung Q and Gray SJ 2005 'Corporate transparency in China: Factors influencing financial disclosure levels', 17th Asia Pacific Conference on International Accounting Issues, Wellington, New Zealand, 23rd November 2005

2004

4
Journal Article/s

Gray SJ and Skogsvik K 2004 'Voluntary disclosures of quoted pharmaceutical companies in Sweden and the UK: A comparative analysis over the period 1984-98', European Accounting Review, vol.13:4, pp. 787-805

Gray SJ, Morris R, Ho B and Pham T 2004 'Financial reporting practices of Indonesian companies before and after the Asian financial crisis', Asia Pacific Journal of Accounting and Economics, vol.11:2, pp. 1-26

5
Conference Paper/s

Gray SJ, Morris R and Pham T 2004 'Transparency and corporate governance in Malaysia before and after the Asian financial crisis', American Accounting Association Annual Meeting, Orlando, United States, 11th August 2004

Gray SJ, Morris R and Pham T 2004 'Transparency and corporate governance in Malaysia before and after the Asian financial crisis', Academy of International Business Annual Meeting, Stockholm, Sweden, 13th July 2004

Gray SJ, Kang H and Cheng M 2004 'Corporate governance and board composition: Board diversity in Australian corporations', 27th Annual Congress of the European Accounting Association (EAA), Prague, Czech Republic, 3rd April 2004

2003

2
Book Section/s

Adams C, Frost G and Gray SJ 2003 'Corporate environmental and social reporting' in International Finance and Accounting Handbook, ed. Frederick Choi, John Wiley & Sons, Inc., Sydney, Australia, pp. 1-23

3
Edited Book/s

Gray SJ, Sealey L, Berwin S, Nobes C, Xuereb P, Drury R, Emmanuel C, Murphy C and Smith D 2003 'International Corporate Procedures', ed. Professor Leonard S Sealy, Jordans Publishing Ltd, Bristol, United Kingdom

4
Journal Article/s

Gray SJ and Hong S 2003 'Attracting FDI to the Republic of Korea: Foreign affiliates satisfaction with government policies', Transnational Corporations, vol.12:1, pp. 107-127

5
Conference Paper/s

Morris R, Ho B and Gray SJ 2003 'Transparency of financial reporting before and after the Asian financial crisis: An empirical study of Indonesian company', 2003 annual Meeting of the American Accounting Association, Honolulu, Hawaii, United States, 6th August 2003

Holt J, Purcell W, Gray SJ and Pedersen T 2003 'Decison factors influencing MNEs regional headquarters location selection strategies', Academy of International Business Annual Meeting, Monterey, California, United States, 8th July 2003

2002

1
Book/s

Radebaugh L and Gray SJ 2002 'International accounting and multinational enterprises', John Wiley, United States, pp. 459

4
Journal Article/s

Chau G and Gray SJ 2002 'Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore', The International Journal of Accounting, vol.37:2, pp. 247-265

Street D and Gray SJ 2002 'Factors influencing the extent of corporate compliance with international accounting standards: Summary of a research monograph', Journal of International Accounting, Auditing and Taxation, vol.11:1, pp. 51-76

Clegg B and Gray SJ 2002 'Australian expatriates in Thailand: Some insights for expatriate management policies', International Journal of Human Resource Management, vol.13:4, pp. 598-623

10
Report/s

Gray SJ and Kim Y 2002 'Corporate transparency by Korean firms following the 1997 crisis: An empirical study',

2001

1
Book/s

Gray SJ, Radebaugh L and Salter S 2001 'Global accounting & control: A managerial emphasis', John Wiley, United States, pp. 224

3
Edited Book/s

Gray SJ, McGaughey S and Purcell W 2001 'Asia-Pacific issues in international business', Edward Elgar, pp. 257

4
Journal Article/s

Barclay L and Gray SJ 2001 'Upgrading the diamond of developing countries through inward FDI: The case of four MNEs in the information service industry of Barbados', Management International Review, vol.41:4, pp. 333-356

Ozu C and Gray SJ 2001 'The development of segment reporting in Japan: Achieving international harmonization through a process of national consensus', Advances in International Accounting, vol.14, pp. 1-13

Gray SJ and Chau G 2001 'Environmental influences on voluntary disclosures in the Annual Reports of Hong Kong and Singapore companies: A cultural perspective', Asian Review of Accounting, vol.9:1, pp. 104-127

Gray SJ and Street D 2001 'Acceptance and observance of international accounting standards: Prospects and problems', Indian Accounting Review, vol.5:1, pp. 1-17

Gray SJ, Street D and Weishar J 2001 'Diversity of income reporting: Should IOSCO be concerned?', Accounting & Business, pp. 43-46

Gray SJ and Street D 2001 'What lies behind non-compliance', Accounting & Business, pp. 36-37

10
Report/s

Gray SJ and Street D 2001 'Observance of international accounting standards: Factors explaining non-compliance', Association of Chartered Certified Accountant

2000

4
Journal Article/s

Street D, Nichols N and Gray SJ 2000 'Segment disclosures under SFAS No. 131: Has business segment reporting improved?', Accounting Horizons, vol.14:3, pp. 259-285

Brennan N and Gray SJ 2000 'Accountants' reports on profit forecasts: Regulation and practice', Managerial Auditing Journal, vol.15:9, pp. 447-458

Nichols N, Street D and Gray SJ 2000 'Geographic segment disclosures in the United States: Reporting practices enter a new era', Journal of International Accounting, Auditing and Taxation, vol.9:1, pp. 59-82

Street D, Nichols N and Gray SJ 2000 'Assessing the acceptability of international accounting standards in the US: An empirical study of the materiality of US GAAP reconciliations by non-US companies with IASC standards', The International Journal of Accounting, vol.35:1, pp. 27-63

Gray SJ and Hong S 2000 'Foreign investment motivations and location patterns by Korean electronics companies in the European Union', Asian Journal of Business and Entrepreneurship, vol.3:1, pp. 165-197

Gray SJ and Street D 2000 'IAS adopters respond to cherry-picking ban', Accounting & Business, pp. 40-41

Gray SJ and Street D 2000 'IAS1 compliance survey: Challenging times', Accountancy, pp. 104-106

10
Report/s

Gray SJ and Brennan N 2000 'Rhetoric and argument in financial reporting: Disclosures in profit forecasts and takeover documents', The Association of Chartered Certified Accountants

Gray SJ and Van Praag B 2000 'Global business performance of the world's largest companies: The significance of country of origin', Australian Centre for International Business

Gray SJ, Nicholas S and Purcell W 2000 'Survey of international business opinion', Australian Centre for International Business

Gray SJ, Holt J and Purcell W 2000 'Decision factors influencing the regional headquarters location of multinationals in the Asia Pacific', Australian Centre for International Business

1999

1
Book/s

Gray SJ and Needles B 1999 'Financial accounting: A global approach', Houghton, Mifflin, United States, pp. 599

2
Book Section/s

Gray SJ, Nicholas S and Purcell W 1999 'The role of incentives: Japanese FDI in Singapore and the Region?' in International business dynamics of the new millennium, ed. S.L. McGaughey, S.J. Gray and W.R. Purcell, University of New South Wales, Sydney, Australia, pp. 184-198

4
Journal Article/s

Adams C, Weetman P, Jones E and Gray SJ 1999 'Reducing the burden of US GAAP reconciliations by foreign companies listed in the United States: The key question of materiality', The European Accounting Review, vol.8:1, pp. 1-22

Street D and Gray SJ 1999 'How wide is the gap between IASC and US GAAP? Impact of the IASC comparability project and recent international developments', Journal of International Accounting, Auditing and Taxation, vol.8:1, pp. 133-164

Street D, Gray SJ and Bryant S 1999 'Acceptance and observance of international accounting standards: An empirical study of companies claiming to comply with IASs', The International Journal of Accounting, vol.34:1, pp. 11-48

Gray SJ, Street D and Nichols N 1999 'A new era of segment reporting', Accountancy International, pp. 76-78

Gray SJ, Street D and Bryant S 1999 'Goodwill - a story without end', Accounting & Business, pp. 39-41

Gray SJ, Street D and Bishop A 1999 'The IASCs newest pension standard shows early promise', Accounting & Business, pp. 25-27

10
Report/s

Gray SJ, Nicholas S and Purcell W 1999 'Japanese Multinationals in Thailand: The impact of incentives on the location decision', Australian Centre for International Business

Gray SJ, Nicholas S and Purcell W 1999 'Re-investing in Australia: How important are incentives and tax policy?', Australian Centre for International Business

Gray SJ, Nicholas S and Purcell W 1999 'Incentives in the location decision by Japanese Multinationals in Singapore: A comparative study', Australian Centre for International Business

Gray SJ, Nicholas S and Purcell W 1999 'Cooperative growth strategies: Factors influencing the growth strategies of Australian-based international firms', Australian Centre for International Business

Gray SJ, Nicholas S and Purcell W 1999 'International business survey', Australian Centre for International Business

Gray SJ, Nicholas S and Purcell W 1999 'Investing overseas: Factors in the overseas investment decision by Australian-based firms', Australian Centre for International Business

1998

2
Book Section/s

Gray SJ and Brennan N 1998 'Voluntary disclosure of profit forecasts: Factors influencing information disclosed during the UK takeover bids' in Rechnungswesen als instrument fur fuhrungseutscheidungen (Accounting as an instrument for management's decisions), ed. H.P. Moller and F. Schmidt, Schaffer-Poeschel Verlag, pp. 447-475

4
Journal Article/s

Emmanuel C, Gernon H and Gray SJ 1998 'An approach to teaching international management accounting and control: Integrating corporate strategy, organizational structure and culture', Journal of Accounting Education, vol.16:1, pp. 65-84

Gray SJ, Weetman P, Jones E and Adams C 1998 'Profit measurement and UK accounting standards: A case of increasing disharmony in relation to US GAAP and IASs', Accounting and Business Research, vol.28:3, pp. 189-208

Gray SJ and Verma S 1998 'The impact of culture and politics on accounting development and change: An exploratory framework and application to India', Indian Accounting Review, vol.2:1, pp. 1-17

10
Report/s

Gray SJ and Hong S 1998 'Foreign investment motivations and location patterns: Korean Electronics Companies and the European Union', Australian Centre for International Business

1997

1
Book/s

Radebaugh L and Gray SJ 1997 'International accounting and multinational enterprises', John Wiley & Sons Ltd., pp. 692

2
Book Section/s

Gray SJ, Roberts C and Adams C 1997 'Corporate social and environmental disclosures' in International accounting and finance handbook, ed. F.D.S. Choi, John Wiley, pp. 20.1-20.39

Gray SJ and Roberts C 1997 'Foreign company listings on the London Stock Exchange: Listing patterns and influential factors' in The development of accounting in an international context, ed. C. Nobes and T. Cooke, Routledge, pp. 193-217

1996

4
Journal Article/s

Emenyonu E and Gray SJ 1996 'International accounting harmonization and the major developed stock market countries: An empirical study', The International Journal of Accounting, vol.31:3, pp. 269-279

Schweikart J and Gray SJ 1996 'An interview with Sir Bryan Carsberg, Secretary-General of the International Accounting Standards Committee', Accounting Horizons, vol.10:1

Gray SJ and Rugman A 1996 'Foreign direct investment - How much is it worth? A reply', Transnational Corporations, vol.5:1, pp. 98-100

Gray SJ 1996 'International comparisons of business performance - measurement and disclosure issues', International Review of Business:1, pp. 1-13

1995

2
Book Section/s

Gray SJ and Roberts C 1995 'Segmental reporting' in Comparative international accounting, ed. C.W. Nobes and R.H. Parker, Prentice Hall, pp. 390-412

4
Journal Article/s

Radebaugh L, Gebhardt G and Gray SJ 1995 'Foreign stock exchange listings: A case study of Daimler-Benz', Journal of International Financial Management & Accounting, vol.6:2, pp. 158-192

Gray SJ 1995 'Cultural perspectives on the measurement of corporate success', European Management Journal, vol.13:3, pp. 269-275

Gray SJ, Meek G and Roberts C 1995 'International capital market pressures and voluntary annual report disclosures by U.S. and U.K. multinationals', Journal of International Financial Management & Accounting, vol.6:1, pp. 43-68

Gray SJ, Meek G and Roberts C 1995 'Factors influencing voluntary annual report disclosures by US, UK and Continental European Multinational Corporations', Journal of International Business Studies, vol.26:3, pp. 555-572

Gray SJ, Chow L and Chau G 1995 'Accounting reforms in China: Cultural constraints on implementation and development', Accounting and Business Research, vol.25:1, pp. 29-49

Gray SJ and Vint H 1995 'The impact of culture on accounting disclosures: Some international evidence', Asia-Pacific Journal of Accounting, vol.2, pp. 33-43

1994

1
Book/s

Gordon P and Gray SJ 1994 'United Kingdom financial reporting', Routledge, pp. 243

Gray SJ and Gordon P 1994 'European financial reporting: United Kingdom', Routledge, pp. 261

2
Book Section/s

Gray SJ 1994 'International financial accounting' in International Accounting, ed. S.J. Gray, J.A. Schweikart and C.B. Roberts, McGraw Hill, pp. 4-17

Gray SJ and Wearing R 1994 'Bergesen: Asset valuation and financial disclosures' in International Accounting, ed. S.J. Gray, J.A. Schweikart and C.B. Roberts, McGraw Hill, pp. 81-97

Gray SJ and Roberts C 1994 'Cadbury Schweppes: International financial reporting and disclosure issues' in International Accounting, ed. S.J. Gray, J.A. Schweikart and C.B. Roberts, McGraw Hill, pp. 108-125

Gray SJ and Roberts C 1994 'Volvo: Accounting diversity, foreign stock exchange listings and the impact of using US-GAAP financial statements' in International Accounting, ed. S.J. Gray, J.A. Schweikart and C.B. Roberts, McGraw Hill, pp. 190-198

Gray SJ and Emmanuel C 1994 'Whycave international: Planning, control and organizational structure for multinational business' in International Accounting, ed. S.J. Gray, J.A. Schweikart and C.B. Roberts, McGraw Hill, pp. 333-339

Gray SJ, Meek G and Roberts C 1994 'Financial regulation, stock exchange listing choice and the development of a European capital market' in The new Europe: recent political and economic implications for accountants and accounting, ed. V.K. Zimmerman, Urbana - Champaign, University of Illinois, pp. 171-191

Gray SJ and Roberts C 1994 'Summary reports fail to live up to expectations' in Review of Current Research, The Institute of Chartered Accountants in England and Wales, London, United Kingdom, pp. 61-63

3
Edited Book/s

Gray SJ, Schweikart J and Roberts C 1994 'International Accounting: A case approach', McGraw Hill, pp. 587

4
Journal Article/s

Gray SJ and Rugman A 1994 'Does the United States have a deficit with Japan in foreign direct investment?', Transnational Corporations, vol.3:2, pp. 127-137

1993

1
Book/s

Gray SJ and Radebaugh L 1993 'International accounting and multinational enterprises', John Wiley & Sons Ltd., pp. 582

Gray SJ and Roberts C 1993 'Summary financial statements', The Institute of Chartered Accountants in England and Wales, pp. 51

2
Book Section/s

Gray SJ and Roberts C 1993 'Voluntary information disclosures: The attitudes of UK multinationals' in International group accounting: issues in European harmonization, ed. S.J. Gray, A.G. Coenenberg and P.D. Gordon, Routledge, pp. 354-377

Gray SJ and Roberts c 1993 'Environmental disclosures: International survey of corporate reporting practices' in International accounting and reporting issues: 1992 Review, United Nations, pp. 82-107

3
Edited Book/s

Gray SJ, Coenenberg A and Gordon P 1993 'International group accounting: European issues in harmonization', Routledge, pp. 435

4
Journal Article/s

Adams C, Weetman P and Gray SJ 1993 'Reconciling national with international accounting standards', The European Accounting Review, vol.2:3, pp. 471-494

Gray SJ 1993 'Culture takes on a new art form', Nexus, pp. 10-11

Gray SJ and Emenyonu E 1993 'International harmonisation', Business Executive, pp. 166-169

10
Report/s

Gray SJ, Weetman P and Adams C 1993 'Issues in international accounting harmonisation: The significance of UK/US accounting differences and implications for the IASCs comparability project', The Chartered Association Certified Accountants

1992

2
Book Section/s

Gray SJ and Meek G 1992 'The impact of stock market and corporate globalization on disclosure trends in international financial reporting' in Changing international financial markets and their impact on accounting, ed. V.K. Zimmerman, Urbana - Champaign, Centre for International Education and Research in Accounting, University of Illinois, pp. 43-66

3
Edited Book/s

Gray SJ and Weetman P 1992 'Accounting for investment properties', The Institute of Chartered Accountants of Scotland, pp. 163

4
Journal Article/s

Gray SJ 1992 'The future of international accounting harmonization: Mutual recognition or uniformity?', Journal of the Corporation Finance Research Institute:8, pp. 89-97

Gray SJ and Emenyonu E 1992 'EC accounting harmonisation: An empirical study of measurement practices in France, Germany, and the UK', Accounting and Business Research, pp. 49-58

Gray SJ and Alnajjar F 1992 'Internationalizing the accounting curriculum: A survey of US schools', Journal of International Accounting, Auditing and Taxation, vol.1:2, pp. 145-160

Gray SJ 1992 'Harmonisation of accounting standards in the European community', Journal of the Japanese Institute of Certified Public Accountants (JICPA), pp. 13-18

1991

2
Book Section/s

Gray SJ 1991 'Accounting for intangible asset' in International accounting and reporting issues: 1990 Review, United Nations Centre on Transnational Corporations, United Nations, pp. 117-140

Gray SJ and Roberts C 1991 'Segmental reporting' in Comparative international accounting, ed. C.W. Nobes and R.H. Parker, Prentice Hall, pp. 342-362

Gray SJ and Roberts C 1991 'Accounting information and earnings predictions' in Contemporary issues in accounting research, ed. B. Banerjee, Indian Accounting Association Research Foundation, pp. 53-79

Gray SJ and Roberts C 1991 'Corporate social and non-financial disclosures' in Handbook of International Accounting, ed. F.D.S. Choi, John Wiley & Sons Ltd.

4
Journal Article/s

Gray SJ and Roberts C 1991 'East-west accounting issues: A new agenda', Accounting Horizons, vol.5:1, pp. 42-50

Gray SJ and Weetman P 1991 '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, pp. 363-379

Gray SJ 1991 'Internationales rechnungswesen und forschung: Eine globale heransfordering', Controlling, pp. 4-11

Gray SJ 1991 'Accounting for intangibles', The CTC Reporter, pp. 30-31

Gray SJ, Roberts C and Gordon P 1991 'Making corporate reports valuable: Now and in the future', The Accountant's Magazine, pp. 50-52

Gray SJ, Roberts C and Gordon P 1991 'Corporate reports: The potential for change', Accountancy, pp. 28

10
Report/s

Gray SJ, Roberts C and Gordon P 1991 'Making corporate reports valuable: A survey of corporate reporting practices by major UK companies',

1990

1
Book/s

Gray SJ, McDermott M and Walsh E 1990 'Handbook of international business & management', Basil Blackwell, pp. 222

2
Book Section/s

Gray SJ 1990 'Information disclosures requirements concerning the Annual Report of the Board of Directors' in International accounting and reporting issues: 1989 Review, United Nations Centre on Transnational Corporations, United Nations, pp. 56-70

Gray SJ and McDermott M 1990 'International mergers: The pursuit of global market leadership?' in Perspectives in Industrial Organization, ed. B. Dankbaar, J. Groenewegen and H. Schenk, Kluwer, pp. 195-213

Gray SJ 1990 'Cadbury Schweppes PLC: Multinational reporting issues' in Case studies in financial reporting, ed. P. Taylor and S. Turley, Philip Allan

4
Journal Article/s

Weetman P and Gray SJ 1990 'International financial analysis and comparative corporate performance: The impact of UK versus US accounting principles on earnings', Journal of International Financial Management & Accounting, vol.2:2-3, pp. 111-130

Gray SJ, Radebaugh L and Roberts C 1990 'International perceptions of cost constraints on voluntary information disclosures: A comparative study of U.K. and U.S. multinationals', Journal of International Business Studies, vol.21:4, pp. 597-622

1989

1
Book/s

Gray SJ and McDermott M 1989 'Mega-merger mayhem: Takeover strategies, battles and controls', Paul Chapman Publishing, pp. 166

2
Book Section/s

Gray SJ and McDermott M 1989 'Transnational mergers and transnational corporations: Trends and recent developments' in UNTC Current Study No. 8: The process of transnationalization and transnational mergers, ed. United Nations Centre on Transnational Corporations, United Nations, pp. 24-64

Gray SJ and Roberts C 1989 'Voluntary information disclosures and the British multinational: Corporate perceptions of costs and benefits' in International Pressures for Accounting Change, ed. A. G. Hopwood, Prentice Hall, pp. 116-139

4
Journal Article/s

Sarpong K and Gray SJ 1989 'Social income and public sector corporations: A case study of the Ghana Food Distribution Corporation', Financial Accountability and Management, vol.5:4, pp. 245-257

Meek G and Gray SJ 1989 'Globalization of stock markets and foreign listing requirements: Voluntary disclosures by Continental European companies listed on the London Stock Exchange', Journal of International Business Studies, vol.20:2, pp. 315-336

Gray SJ 1989 'International accounting research: The global challenge', The International Journal of Accounting, vol.23:4, pp. 291-307

Gray SJ 1989 'Brand valuations and balance sheets', M & A Europe: The Journal of European Mergers & Acquisitions, pp. 22-24

Gray SJ 1989 'Accounting for brands: A mission impossible?', The Investment Analyst, pp. 3-5

1988

2
Book Section/s

Gray SJ and Roberts C 1988 'Segmental reporting' in Issues in Multinational Accounting, ed. C.W. Nobes and R.H. Parker, Philip Allan, pp. 103-123

Gray SJ and McDermott M 1988 'The quickening pace of mergers and acquisitions involving transnational corporations' in Transnational corporations in world development: trends and prospects, United Nations, pp. 59-65

Gray SJ and Roberts C 1988 'Information disclosure by multinationals: An empirical study of the British response to the UN and OECD recommendations' in Proceedings of the sixth International Conference on Accounting Education, Yushodo, pp. 729-739

3
Edited Book/s

Gray SJ and Coenenberg A 1988 'International group accounting: International harmonisation and the Seventh EEC Directive', Croom Helm, pp. 299

4
Journal Article/s

Meek G and Gray SJ 1988 'The value added statement: An innovation for U.S. companies', Accounting Horizons, vol.2:2, pp. 73-81

Gray SJ 1988 'Towards a theory of cultural influence on the development of accounting systems internationally', Abacus, vol.24:1, pp. 1-15

Gray SJ and McDermott M 1988 'International mergers and takeovers: A review of trends and recent developments', European Management Journal, pp. 26-43

Gray SJ 1988 'Accounting for acquisitions and mergers: A unified approach', The Accountant's Magazine, pp. 20-23

Gray SJ and McDermott M 1988 'International brands in international takeovers: The fatal attraction', Acquisitions Monthly, pp. 24-25

Gray SJ 1988 'Accounting for mergers and acquisitions', Acquisitions Monthly, pp. 45-49

Gray SJ 1988 'Acquisition and merger accounting: A question of substance', The Investment Analyst, pp. 19-22

1986

2
Book Section/s

Gray SJ 1986 'International financial accounting and reporting: a review' in Symposium on international financial accounting research 1985, School of Financial Studies, University of Glasgow, pp. 1-25

1984

1
Book/s

Gray SJ, Shaw J and McSweeney L 1984 'Information disclosure and the multinational corporation', John Wiley and Sons in Association with the Institute for Research and Information on Multinational, pp. 236

2
Book Section/s

Gray SJ 1984 'International accounting standards: Some observations on developments in private and public regulation' in Contemporary Accounting Thought, ed. M. J. R. Gaffikin, Prentice Hall, pp. 55-75

Gray SJ 1984 'Les principaux systemes d'information des tiers dans les Legislations Financieres et Commerciales' in l'information et la consultation de travailleurs dans les enterprises multinationales, ed. J. Vandammes, Presses Universitaires de France, pp. 53-83

Gray SJ and Roberts C 1984 'Foreign Currencies' in A survey of UK published accounts, ed. D. J. Tonkin and L. C. L. Skerratt, The Institute of Chartered Accountants in England and Wales, pp. 121-145

3
Edited Book/s

Gray SJ and Coenenberg A 1984 'EEC accounting harmonisation: Implementation and impact of the fourth directive: Selection of papers presented at the Conference on EEC Accounting Harmonisation held at the E.I.A.S.M., Brussels, 7-8 February, 1993', North Holland, Amsterdam, Netherlands

Gray SJ 1984 'International financial reporting', Macmillan, pp. 584

4
Journal Article/s

Gray SJ and Radebaugh L 1984 'International segment disclosures by U.S. and U.K. Multinational enterprises: A descriptive study', Journal of Accounting Research, vol.22:1, pp. 351-360

Gray SJ and Roberts C 1984 'International accounting education: A survey of university course in the UK', Accounting and Business Research, pp. 267-269

Gray SJ 1984 'Multinational power and the IASC', World Accounting Report, pp. 1-2

1983

2
Book Section/s

Gray SJ and Roberts C 1983 'To what extent is there a simplified method of implementing CCA?' in Simplified CCA: an examination of alternative methods of calculating depreciation and cost of sales, The Institute of Chartered Accountants of Scotland, pp. 1-38

Gray SJ and Roberts C 1983 'Foreign Currencies' in Financial reporting 1983-84: A survey of UK Published accounts, ed. D. J. Tonkin and L. C. L. Skerratt, The Institute of Chartered Accountants in England and Wales, pp. 65-85

3
Edited Book/s

Gray SJ 1983 'International Accounting and Transnational Decisions', Butterworth, pp. 500

4
Journal Article/s

Gray SJ 1983 'International accounting: A review of academic research in the United Kingdom', The International Journal of Accounting, pp. 15-32

1982

2
Book Section/s

Gray SJ and Berry R 1982 'Current cost accounting' in Financial reporting 1982-83: A survey of UK published accounts, ed. LCL Skerratt and DJ Tonkin, The Institute of Chartered Accountants in England and Wales, pp. 44-59

4
Journal Article/s

Gray SJ and Berry R 1982 'The impact of current cost accounting: Some industry comparisons', The Accountant's Magazine, pp. 13-15

Gray SJ and Berry R 1982 'Current cost accounting: Recent experience in the UK', The Chartered Accountant in Australia, pp. 42-44

Gray SJ and Skerratt L 1982 'How useful are CCA disclosures to investors', The Accountant's Magazine, pp. 445-446

1981

2
Book Section/s

Gray SJ 1981 'Segmental or disaggregated financial statements' in Developments in financial reporting, ed. T. A. Lee, Philip Allan

Gray SJ and Berry R 1981 'Current cost accounting' in Survey of published accounts 1981-82, ed. LCL Skerratt, The Institute of Chartered Accountants in England and Wales, pp. 62-81

4
Journal Article/s

Gray SJ, Shaw J and McSweeney L 1981 'Accounting standards and multinational corporations', Journal of International Business Studies, vol.12:1, pp. 121-136

Gray SJ 1981 'Multinational enterprises and the development of international accounting standards', The Chartered Accountant in Australia, pp. 24-25

1980

1
Book/s

Gray SJ and Maunders K 1980 'Value added reporting: Uses and measurement', Association of Certified Accountant, pp. 71

4
Journal Article/s

Gray SJ 1980 'The impact of international accounting differences from a security-analysis perspective: Some European evidence', Journal of Accounting Research, vol.18:1, pp. 64-76

1979

4
Journal Article/s

Gray SJ and Maunders K 1979 'Recent developments in value added disclosures', Certified Accountant, pp. 229-236

1978

4
Journal Article/s

Gray SJ 1978 'Segment reporting and the EEC multinationals', Journal of Accounting Research, vol.16:2, pp. 27-40

Gray SJ 1978 'Managerial forecasts and European multinational company reporting', Journal of International Business Studies, vol.9:2, pp. 27-40

Gray SJ and Emmanuel C 1978 'Segmental disclosure by multibusiness multinational companies', Accounting and Business Research, pp. 21-32

Gray SJ 1978 'Statistical information and extensions in European financial disclosure', The International Journal of Accounting, pp. 27-40

Gray SJ and Emmanuel C 1978 'The presentation of segmental reports', Accountancy, vol.91-92

1977

4
Journal Article/s

Emmanuel C and Gray SJ 1977 'Corporate diversification and segmental disclosure requirements in the USA', Journal of Business Finance & Accounting, vol.4:4, pp. 407-418

Gray SJ 1977 'Accounting values and inflation: A review', Abacus, vol.13:1, pp. 67-77

Gray SJ and Wells M 1977 'Corporate liquidity and the disclosure of financial position: A comment on European developments and a counter proposal', Journal UEC - European Journal of Accountancy, pp. 154-158

Gray SJ and Emmanuel C 1977 'Segmental disclosures and the segment identification problem', Accounting and Business Research, pp. 37-50

Gray SJ 1977 'The defect of ED18 and the way ahead for current cost accounting', The Accountant's Magazine, pp. 289-292

Gray SJ and Emmanuel C 1977 'The segment reporting issue', Management Accounting, pp. 296-297

Gray SJ 1977 'European investment analysis', Accountancy, pp. 92-101

1976

4
Journal Article/s

Gray SJ 1976 'Accounting for price changes: A case study of a multinational company', Journal of Business Finance & Accounting, pp. 1-13

10
Report/s

Gray SJ 1976 'EEC accounting and reporting: A comparative guide to legal requirements', International Centre for Research in Accounting, University of Lancaster

1975

4
Journal Article/s

Gray SJ and Wells M 1975 'A further comment on asset values and income measurement', Accounting and Business Research, pp. 91-95

Gray SJ 1975 'Price changes and company profits in the securities market', Abacus, pp. 71-85

1974

4
Journal Article/s

Peasnell K and Gray SJ 1974 'Uniformity, comparability and investor decisions', Journal of Accountancy, vol.138:4, pp. 83-86

10
Report/s

Gray SJ 1974 'Financial reporting in the EEC and the international economy: A bibliography', International Centre for Research in Accounting, University of Lancaster

1973

4
Journal Article/s

Gray SJ and Wells M 1973 'Asset values and ex post income', Accounting and Business Research, pp. 163-167

Gray SJ 1973 'ED8 - its defects and an alternative', Accountancy, pp. 40-41

10
Report/s

Gray SJ 1973 'Corporate reporting and investor decisions in the EEC: The comparability problem', International Centre for Research in Accounting, University of Lancaster

1972

4
Journal Article/s

Gray SJ 1972 'Management accounting = budgeting + cost accounting + financial accounting?', A.A.U.T.A. News Bulletin, pp. 35-47

Research Expertise

  • Corporate transparency
  • Cross-cultural management
  • Information disclosure
  • International business strategy
  • Segment reporting

Recent Units Taught