IDEAS home Printed from https://ideas.repec.org/a/pal/jintbs/v54y2023i3d10.1057_s41267-022-00562-2.html
   My bibliography  Save this article

Equivalence in international business research: A three-step approach

Author

Listed:
  • Angelo M. Solarino

    (University of Durham)

  • Peter J. Buckley

    (University of Leeds)

Abstract

A primary research area within the field of international business (IB) is to establish the extent to which concepts, theories, and findings identified in one country are applicable to other contexts and which are unique and cannot be found in other contexts. Researchers in IB acknowledge the importance of the context in their studies, but the practice of assessing equivalence (or invariance) is not widely diffused within the community. We first discuss the components of equivalence (construct, method, and item equivalence), and we offer a three-step approach to address equivalence in the writing and revision of a paper. We aim to help editors, reviewers, and researchers produce more reliable research and navigate the tension between generalizable relationships and context-specific ones, both theoretically and empirically, before performing analysis and hypothesis testing. We then apply equivalence to the construct of firm economic performance as a case study, but the same logic can be applied to other constructs as well.

Suggested Citation

  • Angelo M. Solarino & Peter J. Buckley, 2023. "Equivalence in international business research: A three-step approach," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 54(3), pages 550-567, April.
    • Handle: RePEc:pal:jintbs:v:54:y:2023:i:3:d:10.1057_s41267-022-00562-2
    DOI: 10.1057/s41267-022-00562-2
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1057/s41267-022-00562-2
    File Function: Abstract
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1057/s41267-022-00562-2?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Abdellatif, Mahamat & Amann, Bruno & Jaussaud, Jacques, 2010. "Family versus nonfamily business: A comparison of international strategies," Journal of Family Business Strategy, Elsevier, vol. 1(2), pages 108-116, June.
    2. Christine M. Chan & Shige Makino & Takehiko Isobe, 2010. "Does subnational region matter? Foreign affiliate performance in the United states and China," Strategic Management Journal, Wiley Blackwell, vol. 31(11), pages 1226-1243, November.
    3. Eng, Teck-Yong & Spickett-Jones, J. Graham, 2009. "An investigation of marketing capabilities and upgrading performance of manufacturers in mainland China and Hong Kong," Journal of World Business, Elsevier, vol. 44(4), pages 463-475, October.
    4. Alexander Bleck & Xuewen Liu, 2007. "Market Transparency and the Accounting Regime," Journal of Accounting Research, Wiley Blackwell, vol. 45(2), pages 229-256, May.
    5. Mary E. Barth & Wayne R. Landsman & Mark H. Lang, 2008. "International Accounting Standards and Accounting Quality," Journal of Accounting Research, Wiley Blackwell, vol. 46(3), pages 467-498, June.
    6. Ilya R. P. Cuypers & Charmi Patel & Gokhan Ertug & Jiatao Li & Youtha Cuypers, 2022. "Top management teams in international business research: A review and suggestions for future research," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 53(3), pages 481-515, April.
    7. G Tomas M Hult & David J Ketchen & David A Griffith & Carol A Finnegan & Tracy Gonzalez-Padron & Nukhet Harmancioglu & Ying Huang & M Berk Talay & S Tamer Cavusgil, 2008. "Data equivalence in cross-cultural international business research: assessment and guidelines," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 39(6), pages 1027-1044, September.
    8. De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
    9. Andrea Melis & Silvia Carta & Silvia Gaia, 2012. "Executive remuneration in blockholder-dominated firms. How do Italian firms use stock options?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(3), pages 511-541, August.
    10. Uma Sekaran, 1983. "Methodological and Theoretical Issues and Advancements in Cross-Cultural Research," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 14(2), pages 61-73, June.
    11. Jiang, Lin & Kling, Gerhard & Bo, Hong & Driver, Ciaran, 2017. "Why do firms adopt stock options and who benefits? A natural experiment in China," Pacific-Basin Finance Journal, Elsevier, vol. 46(PA), pages 124-140.
    12. Sam Han & Tony Kang & Stephen Salter & Yong Keun Yoo, 2010. "A cross-country study on the effects of national culture on earnings management," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 41(1), pages 123-141, January.
    13. Whetten, David A., 2009. "An Examination of the Interface between Context and Theory Applied to the Study of Chinese Organizations," Management and Organization Review, Cambridge University Press, vol. 5(1), pages 29-56, March.
    14. Brian K. Boyd & Steve Gove & Michael A. Hitt, 2005. "Construct measurement in strategic management research: illusion or reality?," Strategic Management Journal, Wiley Blackwell, vol. 26(3), pages 239-257, March.
    15. Herman Aguinis & Wayne F. Cascio & Ravi S. Ramani, 2017. "Science’s reproducibility and replicability crisis: International business is not immune," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 48(6), pages 653-663, August.
    16. Timo Mandler & Fabian Bartsch & C. Min Han, 2021. "Brand credibility and marketplace globalization: The role of perceived brand globalness and localness," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 52(8), pages 1559-1590, October.
    17. Jean-Luc Arregle & Francesco Chirico & Liena Kano & Sumit K. Kundu & Antonio Majocchi & William S. Schulze, 2021. "Correction to: Family firm internationalization: Past research and an agenda for the future," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 52(6), pages 1199-1199, August.
    18. Claudia Pongelli & Matteo Giuliano Caroli & Marco Cucculelli, 2016. "Family business going abroad: the effect of family ownership on foreign market entry mode decisions," Small Business Economics, Springer, vol. 47(3), pages 787-801, October.
    19. Alford, A & Jones, J & Leftwich, R & Zmijewski, M, 1993. "The Relative Informativeness Of Accounting Disclosures In Different Countries," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 183-223.
    20. Tamela D. Ferguson & David J. Ketchen, Jr, 1999. "Organizational configurations and performance: the role of statistical power in extant research," Strategic Management Journal, Wiley Blackwell, vol. 20(4), pages 385-395, April.
    21. Carlsson, Johan & Nordegren, Axel & Sjöholm, Fredrik, 2005. "International experience and the performance of Scandinavian firms in China," International Business Review, Elsevier, vol. 14(1), pages 21-40, February.
    22. Jean-Luc Arregle & Francesco Chirico & Liena Kano & Sumit K. Kundu & Antonio Majocchi & William S. Schulze, 2021. "Family firm internationalization: Past research and an agenda for the future," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 52(6), pages 1159-1198, August.
    23. Giles Hirst & Pawan Budhwar & Brian K Cooper & Michael West & Chen Long & Xu Chongyuan & Helen Shipton, 2008. "Cross-cultural variations in climate for autonomy, stress and organizational productivity relationships: A comparison of Chinese and UK manufacturing organizations," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 39(8), pages 1343-1358, December.
    24. Canan C. Mutlu & Marc van Essen & Mike W. Peng & Sabrina F. Saleh & Patricio Duran, 2018. "Corporate Governance in China : A Meta-Analysis," Post-Print hal-02312124, HAL.
    25. Teagarden, Mary B. & Von Glinow, Mary Ann & Mellahi, Kamel, 2018. "Contextualizing international business research: Enhancing rigor and relevance," Journal of World Business, Elsevier, vol. 53(3), pages 303-306.
    26. Henry He Huang & Joseph Kerstein & Chong Wang, 2018. "The impact of climate risk on firm performance and financing choices: An international comparison," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(5), pages 633-656, July.
    27. Steenkamp, Jan-Benedict E M & Baumgartner, Hans, 1998. "Assessing Measurement Invariance in Cross-National Consumer Research," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 25(1), pages 78-90, June.
    28. Song, Sangcheol & Zeng, Yuping & Zhou, Bing, 2021. "Information asymmetry, cross-listing, and post-M&A performance," Journal of Business Research, Elsevier, vol. 122(C), pages 447-457.
    29. Robert W. Holthausen, 2009. "Accounting Standards, Financial Reporting Outcomes, and Enforcement," Journal of Accounting Research, Wiley Blackwell, vol. 47(2), pages 447-458, May.
    30. Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar, 2016. "A review of the IFRS adoption literature," Review of Accounting Studies, Springer, vol. 21(3), pages 898-1004, September.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Andrea Melis, 2024. "Embracing pluralism in the governance discourse: reflections on past activities and paving the way for future ideas," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(1), pages 1-7, March.
    2. Dybro Liengaard, Benjamin, 2024. "Measurement invariance testing in partial least squares structural equation modeling," Journal of Business Research, Elsevier, vol. 177(C).
    3. Piia Vettik-Leemet & Tõnis Mets, 2024. "Entrepreneurship and Innovation—Process Overlap or the Same? Systematic Overview and Converging Process-Dynamic Model," Administrative Sciences, MDPI, vol. 14(2), pages 1-28, February.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. El-Helaly, Moataz & Ntim, Collins G. & Soliman, Mark, 2020. "The Role of National Culture in International Financial Reporting Standards Adoption," Research in International Business and Finance, Elsevier, vol. 54(C).
    2. Jain, Apoorva & Thukral, Sonal & Paul, Justin, 2024. "Foreign market entry modes of family firms: A review and research agenda," Journal of Business Research, Elsevier, vol. 172(C).
    3. Masahiro Enomoto, 2018. "Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities," Discussion Paper Series DP2018-06, Research Institute for Economics & Business Administration, Kobe University, revised Oct 2020.
    4. Houqe, Muhammad Nurul & Monem, Reza M. & Tareq, Mohammad & van Zijl, Tony, 2016. "Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe," Pacific-Basin Finance Journal, Elsevier, vol. 40(PB), pages 476-490.
    5. Pathiranage, Nandana P.W. & Jubb, Christine A., 2018. "Does IFRS make analysts more efficient in using fundamental information included in financial statements?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 373-385.
    6. Bertrand, Jérémie & de Brebisson, Hélène & Burietz, Aurore, 2021. "Why choosing IFRS? Benefits of voluntary adoption by European private companies," International Review of Law and Economics, Elsevier, vol. 65(C).
    7. Keryn Chalmers & Greg Clinch & Jayne M Godfrey, 2011. "Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia," Australian Journal of Management, Australian School of Business, vol. 36(2), pages 151-173, August.
    8. Ester Chen & Ilanit Gavious & Nadav Steinberg, 2019. "Dividends from unrealized earnings and default risk," Review of Accounting Studies, Springer, vol. 24(2), pages 491-535, June.
    9. Xiaomeng Chen & Meiting Lu & Yaowen Shan & Yizhou Zhang, 2021. "Australian evidence on analysts' cash flow forecasts: issuance, accuracy and usefulness," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 3-50, March.
    10. Gatluak Gach Chuol Thony & Anthony Duku Peter, 2023. "The Impact of Adoption of International Financial Reporting Standard on Quality of Accounting Information in South Sudan: A Case Study of Kenya Commercial Bank and Cooperative Bank," International Journal of Science and Business, IJSAB International, vol. 19(1), pages 28-48.
    11. Meshram, Vedprakash Vasantrao & Arora, Jagriti, 2021. "Accounting constructs and economic consequences of IFRS adoption in India," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 45(C).
    12. Chiu, She-Chih & Lin, Hsuan-Chu & Chien, Chin-Chen & Liang, Chia-Chen, 2022. "Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(3).
    13. Bin Li & Gianfranco Siciliano & Mohan Venkatachalam & Patricia Naranjo & Rodrigo S. Verdi, 2021. "Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 129-179, March.
    14. Chabowski, Brian R. & Samiee, Saeed & Hult, G. Tomas M., 2017. "Cross-national research and international business: An interdisciplinary path," International Business Review, Elsevier, vol. 26(1), pages 89-101.
    15. Olante, Maria Elena & Lassini, Ugo, 2022. "Investment property: Fair value or cost model? Recent evidence from the application of IAS 40 in Europe," Advances in accounting, Elsevier, vol. 56(C).
    16. Lapeira, Maria & Samara, Georges & Kundu, Sumit & Kumaraswamy, Arun, 2024. "To export or to FDI? A configurational approach to family firm internationalization," Journal of World Business, Elsevier, vol. 59(2).
    17. Bernhard Swoboda & Cathrin Huber & Tassilo Schuster & Johannes Hirschmann, 2017. "Corporate Reputation Effects Across Nations: The Impact of Country Distances and Firm-Specific Resources," Management International Review, Springer, vol. 57(5), pages 717-748, October.
    18. Shahid Khan & Mark Anderson & Hussein Warsame & Michael Wright, 2019. "Has Adoption of IFRS Increased Non‐North American Institutional Investment in the Canadian Stock Markets?," Accounting Perspectives, John Wiley & Sons, vol. 18(2), pages 71-93, June.
    19. Matthias Demmer & Paul Pronobis & Teri Lombardi Yohn, 2019. "Mandatory IFRS adoption and analyst forecast accuracy: the role of financial statement-based forecasts and analyst characteristics," Review of Accounting Studies, Springer, vol. 24(3), pages 1022-1065, September.
    20. Mary Margaret Rogers & Robert A. Peterson & Gerald Albaum, 2013. "Measuring Business Related Ethicality Globally: Cultural Emic Or Etic?," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, vol. 6(1), pages 1-14.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:jintbs:v:54:y:2023:i:3:d:10.1057_s41267-022-00562-2. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave-journals.com/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.