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

Beth B. Kern; Michael H. Morris

The Accounting Review 1994

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.

DOI
10.2308/tar-9410256373
Volume
69 (1)
Pages
274-284
Language
en
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