4.1.3 Geographical Classification
In order to deal with hypotheses relating to geographical distribution of influence,
comment letters are classified according to the home country of the author or author
organisation. For incorporated organisations, where the sender’s country is not
explicitly stated in the letter or disclosed on ifrs.org, the location of incorporation is
used. This is likely to most closely represent the institutional framework in which the
author prepares financial reports. For other organisations, the headquarters have been
used to identify the home country. In cases where the letter represents organisations
from more than one country, the home country is set to international. As a second
stage of geographical classification, to be more specific regarding the geographical
classification of authors which cannot be linked to a single country, letters are
classified according to part of the world. Where letters represent organisations from
more than one continent, the part of the world is set to international.
4.1.3 Geographical ClassificationIn order to deal with hypotheses relating to geographical distribution of influence,comment letters are classified according to the home country of the author or authororganisation. For incorporated organisations, where the sender’s country is notexplicitly stated in the letter or disclosed on ifrs.org, the location of incorporation isused. This is likely to most closely represent the institutional framework in which theauthor prepares financial reports. For other organisations, the headquarters have beenused to identify the home country. In cases where the letter represents organisationsfrom more than one country, the home country is set to international. As a secondstage of geographical classification, to be more specific regarding the geographicalclassification of authors which cannot be linked to a single country, letters areclassified according to part of the world. Where letters represent organisations frommore than one continent, the part of the world is set to international.
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