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A note on the using of accounting databases

Article Information:

Title:

A note on the using of accounting databases

Author(s):

David C. Yang, Miklos A. Vasarhelyi, Caixing Liu

Journal:

Industrial Management & Data Systems

Year:

2003

Volume:

103

Issue:

3

Page:

204 - 210


ISSN:

0263-5577


DOI:

10.1108/02635570310465689

Publisher:

MCB UP Ltd

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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:

Accounting, Data integrity, Databases


Article Type:

Research paper


Article URL:

http://www.emeraldinsight.com/10.1108/02635570310465689

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