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

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  • Nobes, Christopher
  • Stadler, Christian

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.

Suggested Citation

  • Nobes, Christopher & Stadler, Christian, 2018. "Investigating international differences in financial reporting: Data problems and some proposed solutions," The British Accounting Review, Elsevier, vol. 50(6), pages 602-614.
    • Handle: RePEc:eee:bracre:v:50:y:2018:i:6:p:602-614
    DOI: 10.1016/j.bar.2018.09.002
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    1. Yuqian Zhang, 2023. "Using Google Trends to track the global interest in International Financial Reporting Standards: Evidence from big data," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 30(2), pages 87-100, April.

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