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A note on the using of accounting databases
Industrial management & data systems
This paper identifies potential data problems of 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 is examined using seven variables over a period of eleven years. Differences found in the data for 1981 are further analyzed by comparing sample data to figures directly drawn from financial statements. Substantial data differences are found. Most of which aredoi:10.1108/02635570310465689 fatcat:sg4bkf5uhze4ji5garlgd3i64i