Conducting Research in International Accounting and Finance: Opportunities, Challenges, and Recommendations

被引：0

作者：

Chen, Ruiyuan ^{[1
]}

El Ghoul, Sadok ^{[2
]}

Guedhami, Omrane ^{[3
]}

机构：

[1] West Virginia Univ, Chambers Coll Business & Econ, Dept Finance, Morgantown, WV 26506 USA

[2] Univ Alberta, Campus St Jean, Edmonton, AB, Canada

[3] Univ South Carolina, Darla Moore Sch Business, Dept Int Business, Columbia, SC USA

来源：

JOURNAL OF INTERNATIONAL ACCOUNTING RESEARCH | 2024年 / 23卷 / 01期

关键词：

international settings; accounting; finance; empirical design; NATIONAL CULTURE; EARNINGS MANAGEMENT; ULTIMATE OWNERSHIP; AUDITOR CHOICE; CORPORATE; LEGAL; COLLECTIVISM; STANDARDS; ECONOMICS; BENEFITS;

D O I：

10.2308/JIAR-2023-017

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We aim to raise awareness of the benefits of conducting international research rather than just single-country studies (which tend to be dominated by U.S. data). We outline the key challenges in terms of data collection and empirical design and propose various data sources for country-level variables, including formal and informal institutions. We also describe several hands-on approaches that are suitable in a crosscountry setting.

引用

页码：1 / 20

页数：20

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