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

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 proble...

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Bibliographic Details
Main Authors: Nobes, C. (Author), Stadler, C. (Author)
Format: Article
Language:English
Published: Academic Press 2018
Subjects:
Online Access:View Fulltext in Publisher
LEADER 01067nam a2200181Ia 4500
001 10.1016-j.bar.2018.09.002
008 220706s2018 CNT 000 0 und d
020 |a 08908389 (ISSN) 
245 1 0 |a Investigating international differences in financial reporting: Data problems and some proposed solutions 
260 0 |b Academic Press  |c 2018 
856 |z View Fulltext in Publisher  |u https://doi.org/10.1016/j.bar.2018.09.002 
520 3 |a 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. © 2018 Elsevier Ltd 
650 0 4 |a Data 
650 0 4 |a International accounting 
650 0 4 |a Worldscope 
700 1 |a Nobes, C.  |e author 
700 1 |a Stadler, C.  |e author 
773 |t British Accounting Review