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01067nam a2200181Ia 4500 |
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10.1016-j.bar.2018.09.002 |
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220706s2018 CNT 000 0 und d |
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|a 08908389 (ISSN)
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245 |
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|a Investigating international differences in financial reporting: Data problems and some proposed solutions
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260 |
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|b Academic Press
|c 2018
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856 |
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|z View Fulltext in Publisher
|u https://doi.org/10.1016/j.bar.2018.09.002
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|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
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|a Data
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|a International accounting
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|a Worldscope
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|a Nobes, C.
|e author
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|a Stadler, C.
|e author
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773 |
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|t British Accounting Review
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