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• W4320036475 abstract "Summary This study proposes a novel method for identifying international accounting differences under International Financial Reporting Standards (IFRS). Using Google Trends data extracted between January 2014 and August 2022, it creates an index, the Global IFRS/IAS Search Index (GISI), which comprises the search activities of 121 jurisdictions for 45 IFRS accounting standards. To assess its relative validity, I classify Nobes' (1983) 14 jurisdictions in addition to 20 OECD countries. The cluster analysis demonstrates that the GISI is a viable alternative for analyzing international differences under IFRS. The results indicate that incorporating big data could be beneficial for examining global accounting issues. A judgmental international classification of financial reporting practices" @default.
• W4320036475 created "2023-02-12" @default.
• W4320036475 creator A5000078466 @default.
• W4320036475 date "2023-02-11" @default.
• W4320036475 modified "2023-10-18" @default.
• W4320036475 title "Using Google Trends to track the global interest in International Financial Reporting Standards: Evidence from big data" @default.
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• W4320036475 doi "https://doi.org/10.1002/isaf.1529" @default.
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