posted Mar '24
Research
Research
Du, Huddart, Jiang (2023)
Compustat and FactSet data items contain large and frequent discrepancies from as-filed data. Discrepancies affect assessment of accrual properties and real earnings management. Discrepancies affect assessment of six accounting-based return anomalies. From as-filed data, novel disclosure quality measures can be constructed. The authors as-filed data are available on WRDS.
