{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,29]],"date-time":"2026-04-29T18:49:05Z","timestamp":1777488545208,"version":"3.51.4"},"reference-count":53,"publisher":"American Accounting Association","issue":"3","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2020,9,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>We compare the financial statement data (excluding footnotes) reported by 105 randomly selected firms in their 10-K filings with data contained in XBRL filings and data reported by three data aggregators\/distributors: Compustat, Google Finance, and Yahoo! Finance. We find that 48 percent to 63.2 percent of the 10-K financial statement items available in XBRL filings are not available from the aggregators\/distributors. However, aggregator\/distributor-provided data contain many financial items that are not in the official 10-K or XBRL filings but could be useful to users. For items included both in XBRL and by aggregators\/distributors, all but 0.01 percent of the XBRL data amounts agree with the 10-K filings, whereas 6.5 percent to 7.7 percent of the amounts provided by aggregators\/distributors do not, depending on the aggregator\/distributor. Most differences are material, and the differences in items used in bankruptcy prediction and earnings quality models result in significant differences in the model results.<\/jats:p>","DOI":"10.2308\/isys-52618","type":"journal-article","created":{"date-parts":[[2019,10,16]],"date-time":"2019-10-16T20:48:19Z","timestamp":1571258899000},"page":"47-75","source":"Crossref","is-referenced-by-count":15,"title":["How Significant are the Differences in Financial Data Provided by Key Data Sources? A Comparison of XBRL, Compustat, Yahoo! Finance, and Google Finance"],"prefix":"10.2308","volume":"34","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-9752-5131","authenticated-orcid":true,"given":"J. Efrim","family":"Boritz","sequence":"first","affiliation":[{"name":"University of Waterloo"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-1676-4254","authenticated-orcid":true,"given":"Won Gyun","family":"No","sequence":"additional","affiliation":[{"name":"Rutgers, The State University of New Jersey"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1112","published-online":{"date-parts":[[2019,10,16]]},"reference":[{"key":"2024082915332845900_i1558-7959-34-3-47-Baldwin1","doi-asserted-by":"crossref","unstructured":"Baldwin,\n              A. A.,\n             and\n\t\t\t\t\t\tTrinkleB. 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