As-Filed Financial Statement Data
Thank you for visiting our website. This site provides public access to as-filed financial statement data developed in our study:
K. Du, S. Huddart, and X.D. Jiang, 2023, "Lost in standardization: Effects of financial statement database discrepancies on inference." Journal of Accounting and Economics, vol. 75, no. 1, 101573, available at https://doi.org/10.1016/j.jacceco.2022.101573 and SSRN.
You can find more information about the methodology underlying the data, download the three data sets, and find links to more resources. The data are also available through Wharton Research Data Services (WRDS). Please feel free to contact us if you have any questions.
Contact Information
Kai Du, Smeal College of Business, Penn State University, kaidu@psu.edu, 814-865-6123.
Steve Huddart: Smeal College of Business, Penn State University, huddart@psu.edu, 814-865-3271.
Xin Daniel Jiang: School of Accounting and Finance, University of Waterloo, daniel.jiang@uwaterloo.ca, 519-888-4567 x45602.