Investigating international differences in financial reporting: Data problems and some proposed solutions

Christopher Nobes; Christian Stadler

doi:10.1016/j.bar.2018.09.002

Investigating international differences in financial reporting: Data problems and some proposed solutions

Christopher Nobes, Christian Stadler

Research output: Contribution to journal › Article › peer-review

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Abstract

This paper is designed to assist researchers in international accounting by analysing a number of problems which they might meet. In particular, we focus on problems related to selecting the sample, specifying the variables, using databases and hand-collecting data. We provide examples of the problems from prior literature and, on some topics, by supplying original data. We suggest solutions to the problems discussed in the paper.

Original language	English
Pages (from-to)	602-614
Number of pages	13
Journal	British Accounting Review
Volume	50
Issue number	6
Early online date	21 Sept 2018
DOIs	https://doi.org/10.1016/j.bar.2018.09.002
Publication status	Published - Nov 2018

Keywords

international accounting, data, Worldscope

Access to Document

10.1016/j.bar.2018.09.002

Accepted ManuscriptAccepted author manuscript, 216 KBLicence: CC BY-NC-ND

Cite this

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