Effects of database choice on international accounting research
AbstractData availability is one of the traditional obstacles confronting researchers carrying out international empirical studies in accounting. In recent years several databases have claimed to offer comprehensive coverage of accounting and financial data of firms worldwide. We analyse whether the choice of database has an effect on the results of empirical studies. We find that the results of a simple empirical adaptation of the Ohlson (1995) model for fourteen member states of the European Union change significantly depending on the database chosen (Datastream, Global Vantage, Company Analysis, Worldscope, Thomson Financial, Financials and BvD Osiris). These differences are mainly attributable to differences in the samples across databases. When we match observations across all databases the differences persist but are much less pronounced. Our main conclusion is that database choice matters, as it leads to different results when the same research design is used.
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Bibliographic InfoArticle provided by Accounting Foundation, University of Sydney in its journal Abacus.
Volume (Year): 42 (2006)
Issue (Month): 3-4 ()
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Web page: http://www.blackwellpublishing.com/journal.asp?ref=0001-3072
Other versions of this item:
- García Lara, Juan Manuel & García Osma, Beatriz & Gil de Albornoz Noguer, Belén, 2006. "Effects of database choice on international accounting research," Open Access publications from Universidad Carlos III de Madrid info:hdl:10016/7629, Universidad Carlos III de Madrid.
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- Ulf Brüggemann & Jörg-Markus Hitz & Thorsten Sellhorn, 2012.
"Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research,"
SFB 649 Discussion Papers
SFB649DP2012-011, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
- Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013. "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor and Francis Journals, vol. 22(1), pages 1-37, May.
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