The dataset follows an earlier study in the UK (see data for "Stated preferences: Accounting costs and benefits of UK firms 2013-2014" below), and focuses on Taiwanese firms.
The data collected is used to capture Taiwanese firms’ perceived costs and benefits of adopting different financial reporting regimes (such as IFRS and local GAAP) and techniques (such as capitalising or expensing R&D costs). It is further used to analyse whether firms' accounting choices are beneficial, based on cost-benefit analysis. A potential regulatory change (i.e., the introduction of IFRS for SMEs) is also considered in this study.
The data were collected through the questionnaire survey and face-to-face interviews in 2013 and 2014. The survey and interviews were conducted in Mandarin. The English translation of the questionnaire and the agenda of the semi-structured interview, used in this research, can also be found below.
Please contact the researcher(s) if any query. Thank you.
|Date made available||18 Mar 2021|
|Publisher||University of Strathclyde|
|Temporal coverage||2013 - 2014|
|Date of data production||2013 - 2014|