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Journal Articles

A Wrench in the COGS: An Analysis of the Differences between Cost of Goods Sold as Reported in Compustat and in the Financial Statements

Eric D. Bostwick, Sherwood Lane Lambert, Joseph G. Donelan
Journal: Accounting Horizons
Accounting Horizons (2016) 30 (2): 177–193.
https://doi.org/10.2308/acch-51336
Published: 01 June 2016
... literature dealing with differences between Compustat and 10-K data. Finally, we provide a correction that will allow future researchers to use data within Compustat to adjust Compustat's COGS and GM variables to more closely approximate the 10-K amounts. These prior studies have demonstrated...
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