Translation and validation of the Graham‐Harvey survey for the Brazilian context

Marcos Alencar Abaide Balbinotti, Cristiane Benetti and Paulo Renato Soares Terra

International Journal of Managerial Finance, 2007, vol. 3, issue 1, 26-48

Abstract: Purpose - The purpose of this paper is to report on the systematic translation and content validation method used to produce the Brazilian Portuguese version of theDuke Special Survey on Corporate Policyby Graham and Harvey. Design/methodology/approach - In accordance with the requirements for cross‐cultural application of surveys, the paper accounts for obvious differences in language, culture, and the institutional setting and employ well‐known techniques from the field of psychology, such as the use of backtranslation, to ensure faithfulness to the original survey. A panel of experts served as judges in evaluating the clarity of language and the practical pertinence and theoretical dimensions of the questionnaire. Coefficients of content validity for each item and for the instrument as a whole are reported. Findings - The results illustrate how a questionnaire designed for one country should be rigorously translated and validated prior to use in another country. Research limitations/implications - Although the content validity of the translated version of theDuke Special Survey on Corporate Policyfor use in Brazil is generally satisfactory, a few items may prove to be a challenge for the Brazilian CFO to answer, particularly those questions concerning features that are uncommon in the Brazilian financial market. Originality/value - This paper explores the field study method in finance by borrowing from the vast experience of psychology research in the rigorous translation and validation of survey instruments. This study also highlights the similarities and differences in the interpretation of questions between emerging and developed markets.

Keywords: Surveys; Translation services; Corporate finances; Emerging markets; Brazil (search for similar items in EconPapers)
Date: 2007
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:ijmfpp:v:3:y:2007:i:1:p:26-48

DOI: 10.1108/17439130710721644

Access Statistics for this article

International Journal of Managerial Finance is currently edited by Dr Alfred Yawson

More articles in International Journal of Managerial Finance from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().