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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.

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  • 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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    References listed on IDEAS

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    1. Andrea Melis, 2025. "Beyond methodological monism: embracing pluralism in governance research," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 29(1), pages 1-9, March.
    2. 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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