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

Kai Du

Pennsylvania State University

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

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

Kai Du (Contact Author)

Pennsylvania State University ( email )

University Park, PA 16802
United States

Steven J. Huddart

Pennsylvania State University, University Park - Department of Accounting ( email )

University Park, PA 16802-3603
United States
814-863-0448 (Phone)

HOME PAGE: http://directory.smeal.psu.edu/sjh11

Xin Jiang

University of Waterloo - School of Accounting and Finance ( email )

200 University Avenue West
Waterloo, Ontario N2L 3G1 N2L 3G1
Canada

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