Investigating international differences in financial reporting: Data problems and some proposed solutions
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 proble...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Academic Press
2018
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |
| Summary: | 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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| ISBN: | 08908389 (ISSN) |
| DOI: | 10.1016/j.bar.2018.09.002 |