The selection, use, and reporting of control variables in international business research: A review and recommendations

摘要

This study explores the selection, use, and reporting of control variables in studies published in the leading international business (IB) research journals. We review a sample of 246 empirical studies published in the top five IB journals over the period 2012-2015 with particular emphasis on selection, use, and reporting of controls. Approximately 83% of studies included only half of what we consider Minimum Standard of Practice with regards to controls, whereas only 38% of the studies met the 75% threshold. We provide recommendations on how to effectively identify, use and report controls in IB studies.