Availability and Accuracy of Accounting and Financial Data in Emerging Markets
AbstractAs 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 InfoTo 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.
Bibliographic InfoPaper 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:
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
Web page: http://www.fsa.ulaval.ca/
More information through EDIRC
FINANCIAL MARKET; ACCOUNTING;
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
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Thomas Krichel).
If references are entirely missing, you can add them using this form.