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    Rights statement: 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

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

Research output: Contribution to journalJournal article

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Investigating international differences in financial reporting : data problems and some proposed solutions. / Nobes, Christopher; Stadler, Christian.

In: British Accounting Review, Vol. 50, No. 6, 11.2018, p. 602-614.

Research output: Contribution to journalJournal article

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Nobes, Christopher ; Stadler, Christian. / Investigating international differences in financial reporting : data problems and some proposed solutions. In: British Accounting Review. 2018 ; Vol. 50, No. 6. pp. 602-614.

Bibtex

@article{40f1d21c58a745b3a8792bcd4915c8d0,
title = "Investigating international differences in financial reporting: data problems and some proposed solutions",
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",
author = "Christopher Nobes and Christian Stadler",
note = "This is the author{\textquoteright}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",
year = "2018",
month = nov
doi = "10.1016/j.bar.2018.09.002",
language = "English",
volume = "50",
pages = "602--614",
journal = "British Accounting Review",
issn = "0890-8389",
publisher = "Academic Press Inc.",
number = "6",

}

RIS

TY - JOUR

T1 - Investigating international differences in financial reporting

T2 - data problems and some proposed solutions

AU - Nobes, Christopher

AU - Stadler, Christian

N1 - 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

PY - 2018/11

Y1 - 2018/11

N2 - 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.

AB - 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.

KW - International accounting

KW - Data

KW - Worldscope

U2 - 10.1016/j.bar.2018.09.002

DO - 10.1016/j.bar.2018.09.002

M3 - Journal article

VL - 50

SP - 602

EP - 614

JO - British Accounting Review

JF - British Accounting Review

SN - 0890-8389

IS - 6

ER -