مقاله انگلیسی رایگان در مورد بررسی تفاوت های بین المللی در گزارشگری مالی – الزویر 2018

1- Introduction

2- Types of problems

3- Selecting the sample

4- Specifying the variables

5- Using databases

6- Hand-collecting data

7- Summary and conclusions

References

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.

Introduction

When researchers write about a foreign country, there is a risk of making mistakes. Since papers on international accounting often cover many foreign countries, the risk is heightened. This paper discusses some of the difficulties met when researching international differences in financial reporting. After summarising various types of difficulty, we focus on problems with data. We propose some ways of mitigating the problems. We hope that the discussion here contributes by assisting researchers (perhaps, particularly, younger researchers) in progressing with their own work and in understanding the limitations of previously published work. We believe that this is the first systematic analysis of a broad range of data problems. It contains new data and many illustrative examples. Although the paper is set in the context of international accounting research, many of the problems and proposed solutions also apply to singlecountry studies. The paper proceeds as follows. In Section 2, we survey various types of problem met when conducting accounting research in an international context. A number of the problem areas relate to data, and we examine these in greater detail in the core of the paper, which comprises four further sections: selecting the sample, specifying the variables, using databases, and hand-collecting data. Finally, Section 7 contains a summary and conclusions. We draw on our own experiences as researchers into international accounting differences, so we hope that readers will excuse a number of self-citations.