Availability and Accuracy of Accounting and Financial Data in Emerging Markets: The Case of Malaysia
Abstract
As investor and researcher interest in emerging markets increases, the question of the availability and reliability of financial information pertinent to these markets becomes more and more important. This paper examines the availability and quality of accounting information on Malaysian firms contained in three different, widely available databases: Disclosure, Infostat and PACAP. An analysis of the firm coverage and and transcription policies of these databases reveals systematic differences that could give rise to a database effect on research findings. The paper identifies these differences and demonstrates, where possible, ways to adjust for them. L'intérêt croissant des investisseurs et des chercheurs envers les marchés émergents pose avec acuité la question de la fiabilité et de la disponibilité de l'information financière et comptable relative aux entreprises de ces pays. Cet article analyse la fiabilité de l'information comptable disponible sur les entreprises de Malaisie dans trois bases de données largement utilisées : Disclosure, Infostat et PACAP. L'analyse de l'ensemble des entreprises couvertes, des données et des pratiques de transcription révèle d'importantes différences qui peuvent influencer de façon importante les résultats des travaux empiriques. L'article identifie ces différences et indique de quelle façon il est possible d'en tenir compte.Download Info
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Paper provided by CIRANO in its series CIRANO Working Papers with number 97s-18.Length:
Date of creation: 01 Apr 1997
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Handle: RePEc:cir:cirwor:97s-18
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Keywords: Emerging markets; accounting data; Malaysia; databases; Marchés émergents; données comptables; Malaisie; banques de données;References
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- Guenther, David A. & Rosman, Andrew J., 1994. "Differences between COMPUSTAT and CRSP SIC codes and related effects on research," Journal of Accounting and Economics, Elsevier, vol. 18(1), pages 115-128, July.
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