Yang, David C.; Vasarhelyi, Miklos A.; Liu, Caixing - In: Industrial Management & Data Systems 103 (2003) 3, pp. 204-210
This paper identifies potential data problems when using accounting databases. To examine data errors, two commonly used accounting databases, Value Line and Compustat, are compared in their qualitative and quantitative features. Data are examined using seven variables over a period of 11 years....