Paper details:
You are writing my methodology and analysis. measuring accounting quality in pre (4 years) and post (4 years) adoption of IFRS (International Financial Reporting Standards) across five EU countries ,Spain , Italy,UK, Germany, and five African countries (Nigeria, South Africa, Zimbabwe, Zambia, Ghana).
The data neeeded are on minimum 1,000 companies.
Let me know your variables of measuring accounting quality and whether you have access to data in Worldscope, Thompson Routers Global Compustat, Eikon or with Beaurau van Dijk for access to Orbis or Osiris databases.
DATA ON ACCOUNTING QUALITY DURING PRE AND POST IMPLEMENTATION OF IFRS IN AFRICA (NIGERIA, GHANA,SOUTH AFRICA, ZIMBABWE, ZAMBIA) AND EUROPE (SPAIN, ITALY, UK, GERMANY)
S/NO Name of Company YEAR Earning (USD) EBIT (USD) Return on Equity (%) Total Asset (USD) Market Value of common equity (USD) Current Asset (USD) Net Recievables (USD) Gross Property, Plant & Equipment (USD) Price per share (USD) Book value of Shares (USD) No of shares (numeric) Dividend (USD) Total Liabilities (USD) Sales (USD) Cash flow from operating activities (USD) Companies audited by the Big4 (1, 0 otherwise) Companies listed on stock exchange (1, 0 otherwise)
1 A PRE IFRS
2 A 1997
3 A 1998
4 A 1999
5 A 2000
6 A 2001
7 A POST IFRS
8 A 2002
9 A 2003
10 A 2004
11 A 2005
12 A 2006
13 B PRE IFRS
14 B 1997
15 B 1998
15 B 1999
17 B 2000
18 B 2001
19 B POST IFRS
20 B 2002
21 B 2003
22 B 2004
23 B 2005
24 B 2006
