A note on the using of accounting databases
Abstract
This paper identifies potential data problems when using accounting databases. To examine data errors, two commonly used accounting databases, Value Line and Compustat, are compared in their qualitative and quantitative features. Data are examined using seven variables over a period of 11 years. Substantial data differences are found, most of which are attributable to definitional discrepancies and others to direct measurement error. Finally, recommendations for dealing with these problems are presented, to preparers of databases as well as standard setters.
Keywords
Citation
Yang, D.C., Vasarhelyi, M.A. and Liu, C. (2003), "A note on the using of accounting databases", Industrial Management & Data Systems, Vol. 103 No. 3, pp. 204-210. https://doi.org/10.1108/02635570310465689
Publisher
:MCB UP Ltd
Copyright © 2003, MCB UP Limited