Internet Appendix to 'Lost in Standardization: Effects of Financial Statement Database Discrepancies on Inference'
39 Pages Posted: 5 Jan 2023
Date Written: December 16, 2022
Abstract
This document provides supplementary materials for the paper titled “Lost in Standardization: Effects of Financial Statement Database Discrepancies on Inference”
Keywords: accrual accounting, abnormal accruals, real earnings management, accounting-based anomalies, disclosure quality, data aggregators, XBRL
JEL Classification: C81, G14, M41
Suggested Citation: Suggested Citation
Du, Kai and Huddart, Steven J. and Jiang, Xin, Internet Appendix to 'Lost in Standardization: Effects of Financial Statement Database Discrepancies on Inference' (December 16, 2022). Available at SSRN: https://ssrn.com/abstract=4304481 or http://dx.doi.org/10.2139/ssrn.4304481
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