1-1 of 1
Keywords: financial statement reporting
Close
Save search
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Close Modal
Sort by
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

Available to Purchase
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
... statement reporting Standard & Poor's (S&P) Compustat database is used extensively for both academic and practitioner research. Compustat applies proprietary standardization methods to the 10-K data that can create significant differences between the underlying 10-K data and the database...
View articletitled, A Wrench in the COGS: An Analysis of the Differences between Cost of Goods Sold as Reported in Compustat and in the Financial Statements
Open the PDF for A Wrench in the COGS: An Analysis of the Differences between Cost of Goods Sold as Reported in Compustat and in the Financial Statements in another window
Add to Citation Manager for A Wrench in the COGS: An Analysis of the Differences between Cost of Goods Sold as Reported in Compustat and in the Financial Statements