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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

    Accepted author manuscript, 1.34 MB, PDF document

    Available under license: CC BY-NC-ND: Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License

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

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Published
<mark>Journal publication date</mark>11/2018
<mark>Journal</mark>British Accounting Review
Issue number6
Volume50
Number of pages13
Pages (from-to)602-614
Publication StatusPublished
Early online date21/09/18
<mark>Original language</mark>English

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.

Bibliographic note

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