..., and for the remaining 42.5 percent of data, records without Type I errors (with Type II errors) increase (decrease) by 34.0 percent (59.4 percent) when the optimal threshold is used. JEL Classifications: C89; M40; G10; G18. Compustat EDGAR 10-K link table Nearly all empirical accounting and finance...

...J. Efrim Boritz; Won Gyun No ABSTRACT We compare the financial statement data (excluding footnotes) reported by 105 randomly selected firms in their 10-K filings with data contained in XBRL filings and data reported by three data aggregators/distributors: Compustat, Google Finance, and Yahoo...

...Roman Chychyla; Alexander Kogan ABSTRACT Compustat is frequently used for both research and decision making. It has been documented that information found in the Compustat database differs from both the information found in other accounting databases and the information disclosed in corporate...