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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

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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
... of this paper was cited by Ball, Gerakos, Linnainmaa, and Nikolaev (2015) . Editor's note: Accepted by Paul A. Griffin. February 2015 October 2015 2016 cost of goods sold gross margin gross profitability Compustat 10-K earnings management earnings prediction financial...
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