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Differences in the COMPUSTAT and Expanded Value Line Databases and the Potential Impact on Empirical Research.

The Accounting Review 1994 69(1), 274-284
Abstract Compares COMPUSTAT and Value Line databases in terms of financial data and size of firm distribution. COMPUSTAT and Value Line data assimilation policies; Effects of the differences in the two databases on population of firms' inferences; Importance of selecting databases and variables from those databases.