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The present study extends the informant discrepancy research by examining rater characteristics as well as child characteristics in a wide range of ages and symptom domains. The discrepancies across teacher, parent and student report on internalizing, externalizing, adaptive, and school problems were studied relative to rater gender and region as well as student gender, age, and ethnicity, after controlling for family socioeconomic status. The multivariate and univariate analysis of covariate shows that minority status, boy gender or teacher gender is related to more discrepancies. Results regarding region effect may be confounded with other variables. Future revisions of the Attribution Bias Context Model were discussed based on the findings of this study.