{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,8,2]],"date-time":"2025-08-02T19:04:36Z","timestamp":1754161476568,"version":"3.41.2"},"reference-count":16,"publisher":"Emerald","issue":"3","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2003,4,1]]},"abstract":"<jats:p>This paper identifies potential data problems when 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 are examined using seven variables over a period of 11 years. Substantial data differences are found, most of which are attributable to definitional discrepancies and others to direct measurement error. Finally, recommendations for dealing with these problems are presented, to preparers of databases as well as standard setters.<\/jats:p>","DOI":"10.1108\/02635570310465689","type":"journal-article","created":{"date-parts":[[2003,4,12]],"date-time":"2003-04-12T05:03:46Z","timestamp":1050123826000},"page":"204-210","source":"Crossref","is-referenced-by-count":19,"title":["A note on the using of accounting databases"],"prefix":"10.1108","volume":"103","author":[{"given":"David C.","family":"Yang","sequence":"first","affiliation":[{"name":"School of Accountancy, College of Business Administration, University of Hawaii, Honolulu, Hawaii, USA"}]},{"given":"Miklos A.","family":"Vasarhelyi","sequence":"additional","affiliation":[{"name":"Faculty of Management, Rutgers University, Newark, New Jersey, USA"}]},{"given":"Caixing","family":"Liu","sequence":"additional","affiliation":[{"name":"College of Business Administration, University of Hawaii, Honolulu, Hawaii, USA"}]}],"member":"140","reference":[{"key":"2025072819580566100_B1","doi-asserted-by":"crossref","unstructured":"Beedles, W.L.\n           and Simkowitz, M.A. (1978), \u201cA note on skewness and data errors\u201d, Journal of Finance, March, pp. 288-92.","DOI":"10.1111\/j.1540-6261.1978.tb03405.x"},{"key":"2025072819580566100_B2","doi-asserted-by":"crossref","unstructured":"Bennin, R.\n           (1980), \u201cError rates in CRSP and Compustat: a second look\u201d, Journal of Finance, December, pp. 1267-71.","DOI":"10.1111\/j.1540-6261.1980.tb02210.x"},{"key":"2025072819580566100_B3","unstructured":"Deakin, E.B.\n           (1976), \u201cDistributions of financial accounting ratios: some empirical evidence\u201d, The Accounting Review, January, pp. 90-6."},{"key":"2025072819580566100_B4","unstructured":"Goodman, H.\n          , Phillips, A., Burton, J.C. and Vasarhelyi, M.A. (1982), Illustrations and Analysis of Disclosures of Inflation Accounting Information, AICPA."},{"key":"2025072819580566100_B5","doi-asserted-by":"crossref","unstructured":"McEnally, R.W.\n           (1974), \u201cA note on the return behavior of high risk common stocks\u201d, Journal of Finance, March, pp. 199-202.","DOI":"10.1111\/j.1540-6261.1974.tb00035.x"},{"key":"2025072819580566100_B6","unstructured":"Makin, C.\n           (1984), \u201cThe world of databases\u201d, Institutional Investor, October, pp. 343-52."},{"key":"2025072819580566100_B7","unstructured":"Nibler, R.G.\n           (1995), \u201cMatching data entry staff to achieve high quality databases\u201d, International Journal of Management, September, pp. 387-92."},{"key":"2025072819580566100_B8","doi-asserted-by":"crossref","unstructured":"Ro, B.T.\n           (1980), \u201cThe adjustment of security returns to the disclosure of replacement cost accounting information\u201d, Journal of Accounting and Economics, August, pp. 159-89.","DOI":"10.1016\/0165-4101(80)90010-5"},{"key":"2025072819580566100_B9","unstructured":"Ro, B.T.\n           (1981), \u201cThe disclosure of replacement cost accounting data and its effect on transaction volumes\u201d, The Accounting Review, January, pp. 70-84."},{"key":"2025072819580566100_B10","doi-asserted-by":"crossref","unstructured":"Rosenberg, B.\n           and Houglet, M. (1974), \u201cError rates in CRSP and Compustat databases and their implications\u201d, Journal of Finance, September, pp. 1303-10.","DOI":"10.1111\/j.1540-6261.1974.tb03107.x"},{"key":"2025072819580566100_B11","unstructured":"San Miguel, J.G.\n           (1977), \u201cThe reliability of R&D data in Compustat and 10-K reports\u201d, The Accounting Review, July, pp. 638-41."},{"key":"2025072819580566100_B12","unstructured":"Stone, M.\n           and Bublitz, B. (1984), \u201cAn analysis of the reliability of the FASB data bank of changing pricing and pension information\u201d, The Accounting Review, July, pp. 469-73."},{"key":"2025072819580566100_B13","doi-asserted-by":"crossref","unstructured":"Tan, H.B.K.\n          , Thein, N.L., Li, Y. and Li, W.H. (2001), \u201cA systematic approach for the design of post-transaction input error handling\u201d, Information and Software Technology, 1 October, p. 641.","DOI":"10.1016\/S0950-5849(01)00172-0"},{"key":"2025072819580566100_B14","unstructured":"Thomas, L.R.\n           and Swanson, E.P. (1986), \u201cAdditional considerations when using the FASB data bank of changing price information\u201d, The Accounting Review, April, pp. 330-6."},{"issue":"1","key":"2025072819580566100_B15","doi-asserted-by":"crossref","first-page":"21","DOI":"10.1108\/02635570110365970","article-title":"Managing dirty data in organizations using ERP: lessons from a case study","volume":"101","author":"Vosburg","year":"2001","journal-title":"Industrial Management & Data Systems"},{"key":"2025072819580566100_B16","unstructured":"Yang, D.C.\n           and Vasarhelyi, M.A. (1987), \u201cSelecting financial accounting databases for management information systems\u201d, Proceedings of the Twentieth Hawaii International Conference on System Sciences, January, pp. 406-12."}],"container-title":["Industrial Management &amp; Data Systems"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/www.emeraldinsight.com\/doi\/full-xml\/10.1108\/02635570310465689","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/02635570310465689\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/imds\/article-pdf\/103\/3\/204\/1269158\/02635570310465689.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/www.emerald.com\/imds\/article-pdf\/103\/3\/204\/1269158\/02635570310465689.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,28]],"date-time":"2025-07-28T23:58:16Z","timestamp":1753747096000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.emerald.com\/imds\/article\/103\/3\/204\/185332\/A-note-on-the-using-of-accounting-databases"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2003,4,1]]},"references-count":16,"journal-issue":{"issue":"3","published-print":{"date-parts":[[2003,4,1]]}},"URL":"https:\/\/doi.org\/10.1108\/02635570310465689","relation":{},"ISSN":["0263-5577","1758-5783"],"issn-type":[{"type":"print","value":"0263-5577"},{"type":"electronic","value":"1758-5783"}],"subject":[],"published":{"date-parts":[[2003,4,1]]}}}