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

  • Yu-Lin HSU (Creator)
  • Gavin Reid (Creator)
  • Julia Smith (Creator)



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.
Date made available4 Mar 2021
PublisherUniversity of Strathclyde
Temporal coverage2013 - 2014
Date of data production2013 - 2014
Geographical coverageUnited Kingdom

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