A note on the using of accounting databases

David C. Yang · Miklos Antal Vasarhelyi

25 citations0/0 files storedIndustrial Management & Data Systems

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Data Quality and Management

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.

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References

1976Distributions of Financial Accounting Ratios: Some Empirical Evidence.2001Managing dirty data in organizations using ERP: lessons from a case study 1974ERROR RATES IN CRSP AND COMPUSTAT DATA BASES AND THEIR IMPLICATIONS 1980The adjustment of security returns to the disclosure of replacement cost accounting information 1974A NOTE ON THE RETURN BEHAVIOR OF HIGH RISK COMMON STOCKS 1980Error Rates in CRSP and COMPUSTAT: A Second Look

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