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 available||4 Mar 2021|
|Publisher||University of Strathclyde|
|Temporal coverage||2013 - 2014|
|Date of data production||2013 - 2014|
|Geographical coverage||United Kingdom|