Data for: On the Relation between Financial Reporting Quality and Country Attributes: Research Challenges and Opportunities

Dataset with data and variable definitions used in Isidro, Nanda and Wysocki (2019) On the Relation between Financial Reporting Quality and Country Attributes: Research Challenges and Opportunities.该数据集涵盖伊西德罗（Isidro）、南达（Nanda）与维索茨基（Wysocki）2019年发表的论文《论财务报告质量（Financial Reporting Quality）与国家特征（Country Attributes）的关系：研究挑战与机遇》中所使用的数据及变量定义。