Effects of Database Choice on International Accounting Research

29 Pages Posted: 17 Oct 2006

See all articles by Juan M. García Lara

Juan M. García Lara

Universidad Carlos III de Madrid - Department of Business Administration

Beatriz Garcia Osma

Universidad Carlos III de Madrid - Department of Business Administration

Belen Gill-de-Albornoz

Jaume I University - Department of Finance and Accounting; Universidad de Alicante - Valencian Institute of Economic Studies

Abstract

Data availability is one of the traditional obstacles confronting researchers carrying out international empirical studies in accounting. In recent years several databases have claimed to offer comprehensive coverage of accounting and financial data of firms worldwide. We analyse whether the choice of database has an effect on the results of empirical studies. We find that the results of a simple empirical adaptation of the Ohlson (1995) model for fourteen member states of the European Union change significantly depending on the database chosen (Datastream, Global Vantage, Company Analysis, Worldscope, Thomson Financial, Financials and BvD Osiris). These differences are mainly attributable to differences in the samples across databases. When we match observations across all databases the differences persist but are much less pronounced. Our main conclusion is that database choice matters, as it leads to different results when the same research design is used.

Suggested Citation

García Lara, Juan Manuel and Garcia Osma, Beatriz and Gill de Albornoz Noguer, Belen, Effects of Database Choice on International Accounting Research. Abacus, Vol. 42, No. 3-4, pp. 426-454, September 2006. Available at SSRN: https://ssrn.com/abstract=937420 or http://dx.doi.org/10.1111/j.1467-6281.2006.00209.x

Juan Manuel García Lara (Contact Author)

Universidad Carlos III de Madrid - Department of Business Administration ( email )

Calle Madrid 126
Getafe, Madrid, Madrid 28903
Spain

Beatriz Garcia Osma

Universidad Carlos III de Madrid - Department of Business Administration ( email )

Calle Madrid 126
Getafe, Madrid, Madrid 28903
Spain

Belen Gill de Albornoz Noguer

Jaume I University - Department of Finance and Accounting ( email )

Campus del Riu Sec
12081 Castello de la Plana
Spain

Universidad de Alicante - Valencian Institute of Economic Studies ( email )

sn 46022 E
Spain

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