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
Final published version
Research output: Contribution to Journal/Magazine › Journal article › peer-review
Research output: Contribution to Journal/Magazine › Journal article › peer-review
}
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 -