Using Google Trends to track the global interest in International Financial Reporting Standards: Evidence from big data

Q1 Economics, Econometrics and Finance

Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-02-11 DOI:10.1002/isaf.1529

Yuqian Zhang

引用次数: 1

Abstract

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

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利用谷歌趋势追踪全球对《国际财务报告准则》的兴趣：来自大数据的证据

本研究提出了一种根据国际财务报告准则（IFRS）识别国际会计差异的新方法。利用2014年1月至2022年8月期间提取的谷歌趋势数据，它创建了一个指数，即全球IFRS/IAS搜索指数（GISI），该指数包括121个司法管辖区对45项IFRS会计准则的搜索活动。为了评估其相对有效性，我对Nobes（1983）的14个司法管辖区以及20个经合组织国家进行了分类。聚类分析表明，GISI是根据IFRS分析国际差异的可行替代方案。研究结果表明，纳入大数据可能有利于审查全球会计问题。对财务报告实践的评判性国际分类

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Intelligent Systems in Accounting, Finance and Management Economics, Econometrics and Finance-Finance

CiteScore

6.00

自引率

0.00%

发文量

期刊介绍： Intelligent Systems in Accounting, Finance and Management is a quarterly international journal which publishes original, high quality material dealing with all aspects of intelligent systems as they relate to the fields of accounting, economics, finance, marketing and management. In addition, the journal also is concerned with related emerging technologies, including big data, business intelligence, social media and other technologies. It encourages the development of novel technologies, and the embedding of new and existing technologies into applications of real, practical value. Therefore, implementation issues are of as much concern as development issues. The journal is designed to appeal to academics in the intelligent systems, emerging technologies and business fields, as well as to advanced practitioners who wish to improve the effectiveness, efficiency, or economy of their working practices. A special feature of the journal is the use of two groups of reviewers, those who specialize in intelligent systems work, and also those who specialize in applications areas. Reviewers are asked to address issues of originality and actual or potential impact on research, teaching, or practice in the accounting, finance, or management fields. Authors working on conceptual developments or on laboratory-based explorations of data sets therefore need to address the issue of potential impact at some level in submissions to the journal.