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

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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 languageEnglish
Pages (from-to)602-614
Number of pages13
JournalBritish Accounting Review
Issue number6
Early online date21 Sept 2018
Publication statusPublished - Nov 2018


  • international accounting, data, Worldscope

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