Internet Appendix to 'Lost in Standardization: Effects of Financial Statement Database Discrepancies on Inference'

Du, Kai; Huddart, Steven J.; Jiang, Daniel

doi:10.2139/ssrn.4304481

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Internet Appendix to 'Lost in Standardization: Effects of Financial Statement Database Discrepancies on Inference'

39 Pages Posted: 5 Jan 2023

See all articles by Kai Du

Steven J. Huddart

Pennsylvania State University, University Park - Department of Accounting

Daniel Jiang

University of Waterloo - School of Accounting and Finance

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