Data for "Stated preferences: Accounting costs and benefits of UK firms 2013-2014"
收藏DataCite Commons2021-03-04 更新2025-04-17 收录
下载链接：
https://pureportal.strath.ac.uk/en/datasets/51540e98-0613-4772-9f9a-fe0b908473bb
下载链接
链接失效反馈官方服务：
资源简介：
The data contains UK firms’ perceived costs and benefits of adopting different financial reporting regimes (such as IFRS and UK GAAP) and techniques (such as capitalising or expensing R&D costs). It also covers these firms’ accounting choice sets, and their chosen regime(s) and technique(s). The data were collected through the questionnaire survey and face-to-face interviews in 2013 and 2014. The questionnaire and the agenda of the semi-structured interview, used in this research, can also be found below. The dataset mainly refers to the questionnaire contents. Please contact the researcher(s) if any query. Thank you.
提供机构：
University of Strathclyde
创建时间：
2021-03-04
