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 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.
Download Info
To our knowledge, this item is not available for
download. To find whether it is available, there are three
options:
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page
whether it is in fact available.
3. Perform a search for a similarly titled item that would be
available.
Publisher Info
Paper provided by Laval - Faculte des sciences de administration in its series Papers with number
96-49.
Length: 37 pages Date of creation: 1996 Date of revision: Handle: RePEc:fth:lavadm:96-49
Contact details of provider: Postal: Canada; Universite Laval, Faculte des sciences de l'administration. Pavillon des sciences de l'administration. Universite laval, Quebec, Canada G1K 7P4 Phone: (418) 656-2180 Fax: (418)656-2624 Email: Web page: http://www.fsa.ulaval.ca/ More information through EDIRC
For technical questions regarding this item, or to correct its listing, contact: (Thomas Krichel).
Find related papers by JEL classification: M10 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - General M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General