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

Christopher Nobes and Christian Stadler

The British Accounting Review, 2018, vol. 50, issue 6, 602-614

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.

Keywords: International accounting; Data; Worldscope (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:50:y:2018:i:6:p:602-614

DOI: 10.1016/j.bar.2018.09.002

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