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.
Disclaimer: The data preparation strictly follows our machine algorithm-based procedure described in the paper and in more detail on this website. The resulting data may contain errors or discrepancies that arise due to the diverse and evolving practice of XBRL reporting by SEC registrants. It is not our goal to eliminate all errors or discrepancies. Rather, our goal is to make an early attempt at automating the process of extracting as-filed financial statement data from XBRL filings, with minimum human discretion involved.
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.