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

Nobes, Christopher and Stadler, Christian (2018) Investigating international differences in financial reporting:data problems and some proposed solutions. British Accounting Review, 50 (6). pp. 602-614. ISSN 0890-8389

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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.

Item Type: Journal Article
Journal or Publication Title: British Accounting Review
Additional Information: This is the author’s version of a work that was accepted for publication in The British Accounting Review. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in The British Accounting Review, 50, 6, 2018 DOI: 10.1016/j.bar.2018.09.002
Uncontrolled Keywords: /dk/atira/pure/subjectarea/asjc/1400/1402
Subjects:
Departments: Lancaster University Management School > Accounting & Finance
ID Code: 128799
Deposited By: ep_importer_pure
Deposited On: 02 Nov 2018 14:36
Refereed?: Yes
Published?: Published
Last Modified: 10 Dec 2019 05:40
URI: https://eprints.lancs.ac.uk/id/eprint/128799

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