Effects of database choice on international accounting research

Abacus

Volumn 42, Issue 3-4, 2006, Pages 426-454

  Lara, Juan Manuel García ^a   Osma, Beatriz García ^b,c   De Noguer, Belén Gill Albornoz ^d  

^a UNIVERSIDAD CARLOS III DE MADRID   (Spain)

^b UNIVERSIDAD AUTÓNOMA DE MADRID   (Spain)

^c LANCASTER UNIVERSITY   (United Kingdom)

^d UNIVERSITAT JAUME I   (Spain)

Author keywords

Database comparability; International empirical research

Indexed keywords

EID: 33749998155     PISSN: 00013072     EISSN: 14676281     Source Type: Journal    
DOI: 10.1111/j.1467-6281.2006.00209.x     Document Type: Article

References (47)

1. Abarbanell, J., and R. Lehavy, 'Differences in Commercial Database Reported Earnings: Implications for Inferences in Research on Analyst Forecast Rationality, Earnings Management, and the Information Content and Value Relevance of Earnings', Working Paper, University of North Carolina and University of California, Berkeley, 2000.
2. Aboody, D., M. E. Barth and R. Kasznik, 'Revaluations of Assets and Future Firm Performance: Evidence From the U.K.', Journal of Accounting and Economics, January 1999.
3. Ali, A., and L. Hwang, 'Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data', Journal of Accounting Research, Spring 2000.
4. Ashbaugh, H., and M. Pincus, 'Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings', Journal of Accounting Research, December 2001.
5. Baginski, S. P., J. M. Hassel and M. D. Kimbrough, 'The Effect of Legal Environment on Voluntary Disclosure: Evidence From Management Earnings Forecasts Issued in U.S. and Canadian Markets', The Accounting Review, January 2002.
6. Ball, R., S. P. Kothari and A. Robin, 'The Effect of International Institutional Factors on Properties of Accounting Earnings', Journal of Accounting and Economics, February 2000.
7. Ball, R., A. Robin and S. Wu, 'Incentives Versus Standards: Properties of Accounting Income in four East Asian Countries', Journal of Accounting and Economics, December 2003.
8. Barth, M. E., and G. Clinch, 'International Accounting Differences and Their Relation to Share Prices: Evidence From U.K., Australian, and Canadian Firms', Contemporary Accounting Research, Spring 1996.
9. Basu, S., 'Discussion of "International Differences in the Timeliness, Conservatism, and Classification of Earnings"', Journal of Accounting Research, Supplement, 1999.
10. Basu, S., L. Hwang and C. Jan, 'International Variation in Accounting Measurement Rules and Analysts' Earnings Forecast Errors', Journal of Business Finance and Accounting, November 1998.
11. Bennin, R., 'Error Rates in CRSP and COMPUSTAT: A Second Look', Journal of Finance, December 1980.
12. Bhagat, S., and I. Welch, 'Corporate Research and Development Investments: International Comparisons', Journal of Accounting and Economics, March-May 1995.
13. Bhattacharya, U., H. Daouk, and M. Welker, 'The World Price of Earnings Opacity', The Accounting Review, July 2003.
14. Black, E. L., K. F. Sellers and T. S. Manly, 'Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluation', Journal of Business Finance and Accounting, November 1998.
15. Bushman, R. M., and J. D. Piotroski, 'Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions', Journal of Accounting and Economics, September 2006.
16. Courtenay, S. M., and S. B. Keller, 'Errors in Databases Revisited: An Examination of the CRSP Shares-Outstanding Data', The Accounting Review, January 1994.
17. DeFond, M. L., and M. Hung, 'Investor Protection and Corporate Governance: Evidence From Worldwide CEO Turnover', Journal of Accounting Research, May 2004.
18. Elton, E. J., M. J. Gruber and C. R. Blake, 'A First Look at the Accuracy of the CRSP Mutual Fund Database and a Comparison of the CRSP and Morningstar Mutual Fund Databases', Journal of Finance, December 2001.
19. Fan, J. P. H., and T. J. Wong, 'Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia', Journal of Accounting and Economics, August 2002.
20. Freeman, R., and S. Tse, 'An Earnings Prediction Approach to Examining Intercompany Information Transfers', Journal of Accounting and Economics, December 1992.
21. García Lara, J. M., B. García Osma and A. Mora, 'The Effect of Earnings Management on the Asymmetric Timeliness of Earnings', Journal of Business Finance and Accounting, April/May 2005.
22. Giner, B., and W. Rees, 'On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom', Journal of Business Finance and Accounting, November/December 2001.
23. Gordon, E. A., and P. R. Joos, 'Unrecognized Deferred Taxes: Evidence From the U.K.', The Accounting Review, January 2004.
24. Guenther, D. A., and A. J. Rosman, 'Differences Between COMPUSTAT and CRSP SIC Codes and Related Effects on Research', Journal of Accounting and Economics, July 1994.
25. Guenther, D. A., and D. Young, The Association Between Financial Accounting Measures and Real Economic Activity: A Multinational Study', Journal of Accounting and Economics, February 2000.
26. Haw, I., B. Hu, L. Hwang and W. Wu, 'Ultimate Ownership, Income Management, and Legal and Extra-Legal Institutions', Journal of Accounting Research, May 2004.
27. Hope, O., 'Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study', Journal of Accounting Research, May 2003.
28. Hung, M., 'Accounting Standards and Value Relevance of Financial Statements: An International Analysis', Journal of Accounting and Economics, December 2000.
29. Joos, P., and M. Lang, The Effects of Accounting Diversity: Evidence From the European Union', Journal of Accounting Research, Supplement, 1994.
30. Kallapur, S., and S. Y. S. Kwan, The Value Relevance and Reliability of Brand Assets Recognized by U.K. Firms', The Accounting Review, January 2004.
31. Kern, B. B., and M. H. Morris, 'Differences in the COMPUSTAT and Expanded Value Line Databases and the Potential Impact on Empirical Research', The Accounting Review, January 1994.
32. Khurana, I. K., and K. K. Raman, 'Litigation Risk and the Financial Reporting Credibility of Big 4 Versus Non-Big 4 Audits: Evidence From Anglo-American Countries', The Accounting Review, April 2004.
33. Krishnan, J., and E. Press, The North America Industry Classification System and its Implication for Accounting Research', Contemporary Accounting Research, Winter 2003.
34. Land, J., and M. H. Lang, 'Empirical Evidence on the Evolution of International Earnings', The Accounting Review, October 2002.
35. Lang, M., K. V. Lins and D. P. Miller, 'Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors are Protected Less?', Journal of Accounting Research, June 2004.
36. LaPorta, R., F. Lopez-de-Silanes and A. Shleifer, 'Corporate Ownership Around the World', The Journal of Finance, April 1999.
37. LaPorta, R., F. Lopez-de-Silanes, A. Shleifer and R. W. Wishny, 'Legal Determinants of External Finance', Journal of Finance, July 1997.
38. Leuz, C., D. Nanda and P. D. Wysocki, 'Earnings Management and Investor Protection: An International Comparison', Journal of Financial Economics, September 2003.
39. Meek, G. K., and W. B. Thomas, 'A Review of Markets-Based International Accounting Research', Journal of International Accounting Research, Vol. 3, No. 1, 2004.
40. Monsen, W., and W. A. Wallace, 'Evolving Financial Reporting Practices: A Comparative Study of the Nordic Countries' Harmonization Efforts', Contemporary Accounting Research, Spring 1995.
41. Ohlson, J. A., 'Earnings, Book Values, and Dividends in Equity Valuation', Contemporary Accounting Research, Spring 1995.
42. Pope, P. F., and M. Walker, 'International Differences in the Timeliness, Conservatism, and Classification of Earnings', Journal of Accounting Research, Supplement, 1999.
43. Raonic, I., S. McLeay and I. Asimakopoulos, The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity', Journal of Business Finance and Accounting, January/March 2004.
44. Rosenberg, B., and M. Houglet, 'Error Rates in CRSP and COMPUSTAT Data Bases and Their Implications', Journal of Finance, September 1974.
45. San Miguel, J. G., The Reliability of R&D Data in COMPUSTAT and 10-K Reports', The Accounting Review, July 1977.
46. Seetharaman, A., F. A. Gul, and S. G. Lynn, 'Litigation Risk and Audit Fees: Evidence From U.K. Firms Cross-Listed on U.S. Markets', Journal of Accounting and Economics, February 2002.
47. Young, D., and D. A. Guenther, 'Financial Reporting and International Capital Mobility', Journal of Accounting Research, June 2003.