Data for "Stated preferences: Accounting costs and benefits of UK firms 2013-2014"

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.