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Journal articles on the topic 'COMPUSTAT Data'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Bostwick, Eric D., Sherwood Lane Lambert, and Joseph G. Donelan. "A Wrench in the COGS: An Analysis of the Differences between Cost of Goods Sold as Reported in Compustat and in the Financial Statements." Accounting Horizons 30, no. 2 (2015): 177–93. http://dx.doi.org/10.2308/acch-51336.

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SYNOPSIS This paper explores the differences between cost of goods sold (COGS) and gross margin (GM) as reported in Compustat and in corporate financial statements between 2008 and 2011. We find that, on average, Compustat's COGS is 7.5 percent lower and Compustat's GM is 14.3 percent higher than the amounts reported in the financial statements. We identify one specific Compustat adjustment procedure that accounts for most of this difference, the adjustment for depreciation, thereby providing an important contribution to extant literature dealing with differences between Compustat and 10-K dat

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Casey, Ryan J., Feng Gao, Michael T. Kirschenheiter, Siyi Li, and Shailendra Pandit. "Do Compustat Financial Statement Data Articulate?" Journal of Financial Reporting 1, no. 1 (2016): 37–59. http://dx.doi.org/10.2308/jfir-51329.

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Mills, Lillian F., Kaye J. Newberry, and Garth F. Novack. "How Well Do Compustat NOL Data Identify Firms with U.S. Tax Return Loss Carryovers?" Journal of the American Taxation Association 25, no. 2 (2003): 1–17. http://dx.doi.org/10.2308/jata.2003.25.2.1.

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Although Compustat net operating loss (NOL) data are an underlying component of most proxies of corporate tax incentives, there is little empirical evidence regarding how Compustat NOLs relate to firms' tax-loss positions per their U.S. tax returns. We use confidential U.S. tax return data for a sample of large corporations over the period 1981–1995 to compute firms' U.S. tax-loss carryovers and construct a matched sample with Compustat data. We then evaluate how well Compustat NOL data works as an indicator of firms' U.S. tax-loss positions, identify sources of misclassification errors, and i

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Hribar, Paul. "Commentary On: Do Compustat Financial Statement Data Articulate?" Journal of Financial Reporting 1, no. 1 (2016): 61–63. http://dx.doi.org/10.2308/jfir-51355.

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Chychyla, Roman, and Alexander Kogan. "Using XBRL to Conduct a Large-Scale Study of Discrepancies between the Accounting Numbers in Compustat and SEC 10-K Filings." Journal of Information Systems 29, no. 1 (2014): 37–72. http://dx.doi.org/10.2308/isys-50922.

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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 financial filings (San Miguel 1977; Rosenberg and Houglet 1974; Yang, Vasarhelyi, and Liu 2003; Tallapally, Luehlfing, and Motha 2011, 2012; Boritz and No 2013). In this study, we conduct the first large-scale comparison of Compustat and 10-K data. Specifically, we compare 30 accounting line items of approximately 5,000 companies for th

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Tallapally, Pavani, Michael S. Luehlfing, and Madhu Motha. "The Partnership Of EDGAR Online And XBRL - Should Compustat Care?" Review of Business Information Systems (RBIS) 15, no. 4 (2011): 39–46. http://dx.doi.org/10.19030/rbis.v15i4.6011.

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Until EDGAR Online began operational, Compustat was (arguably) the only provider of financial statement information with accompanying database development capabilities. While EDGAR Online has received relatively little attention in the literature to date, we posit that the use of Edgar Online could flourish given the recent XBRL (eXtensible Business Reporting Language) reporting mandate of the SEC (Securities and Exchange Commission). In this regard, we identify the differences between Compustat and EDGAR Online in terms of data presentation as well as database development capabilities and pro

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Rada, Roy, and Hayden Wimmer. "Decision Trees and Financial Variables." International Journal of Decision Support System Technology 9, no. 1 (2017): 1–15. http://dx.doi.org/10.4018/ijdsst.2017010101.

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A decision tree program for forecasting stock performance is applied to Compustat's Global financial statement data augmented with International Monetary Fund data. The hypothesis is that certain Compustat variables will be most used by the decision tree program and will provide insight as to how to make investing decisions. Surprisingly, the authors' experiments show that the most frequently used variables come from the International Monetary Fund and that variables provided exclusively for Financial Industry stocks were not useful for forecasting financial stock performance. These experiment

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Sachdeva, Darshan. "Students' Attitudes towards use of Compustat in Teaching an Introductory Course in Business Finance." Psychological Reports 101, no. 2 (2007): 353–56. http://dx.doi.org/10.2466/pr0.101.2.353-356.

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This paper describes the use of the COMPUSTAT database in teaching an introductory course in business finance at a large College of Business Administration. To understand students' attitudes towards this innovative method of instruction in business finance, a simple one-page questionnaire of 10 attitudinal statements was used. Responses of 148 students, analyzed by chi square, indicated students were unanimous in their opinion that the World Wide Web greatly paved the way in data retrieval from the COMPUSTAT database. They further reported that this interface facilitated analyses for the cours

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Dollinger, Marc J., and Peggy A. Golden. "Interorganizational and Collective Strategies in Small Firms: Environmental Effects and Performance." Journal of Management 18, no. 4 (1992): 695–715. http://dx.doi.org/10.1177/014920639201800406.

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This study provides evidence that collective strategy is prevalent in small firms in fragmented industries. COMPUSTAT data were combined with afield survey of small manufacturingfirms to test hypotheses concerning the relative frequencies of various collective strategies, the effects of environmental variables on collective activity, and the contribution of collective behavior to firm performance. Results indicate that agglomerate and organic collective strategies are the most frequently employed, and that munificent environments were positively associated with collective behavior and performa

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Palas, Rimona, and Amos Baranes. "Making investment decisions using XBRL filing data." Accounting Research Journal 32, no. 4 (2019): 587–609. http://dx.doi.org/10.1108/arj-01-2018-0002.

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Purpose The Securities Exchange Commission mandated eXtensible Business Reporting Language (XBRL) filing data provide immediate availability and easy accessibility for both academics and practitioners. To be useful, this data should provide information for decisions, specifically, investment decisions. The purpose of this study is to examine whether the XBRL database can be used with models, developed in previous studies, predicting the directional movement of earnings. The study does not attempt to examine the validity of these models, but only the ability to use the data in the analysis of f

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Ali, Ashiq, Sandy Klasa, and Eric Yeung. "The Limitations of Industry Concentration Measures Constructed with Compustat Data: Implications for Finance Research." Review of Financial Studies 22, no. 10 (2008): 3839–71. http://dx.doi.org/10.1093/rfs/hhn103.

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Ailawadi, Kusum, Paul Farris, and Mark Parry. "Explaining Variations in the Advertising & Promotional Costs/Sales Ratio: A Rejoinder." Journal of Marketing 61, no. 1 (1997): 93–96. http://dx.doi.org/10.1177/002224299706100108.

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In 1994, the authors (see Ailawadi, Farris, and Parry 1994 ) reported the results of a failed attempt to validate the findings of Balasubramanian and Kumar's (1990) empirical analysis of the determinants of the firm-level ratio of advertising and promotion to sales (A&P/S). Balasubramanian and Kumar (1997) have now listed several concerns with the authors’ 1994 analysis—of which two data preparation errors are valid. However, these errors have no impact on the main thesis of the authors 1994 article—market share and market growth are not good predictors of A&P/S. The authors also have

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Craig, Thomas R. "Round-Off Bias In Earnings-Per-Share Calculations." Journal of Applied Business Research (JABR) 8, no. 4 (2011): 106. http://dx.doi.org/10.19030/jabr.v8i4.6131.

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Using data available on Standard and Poors Compustat Data Files, this study provides overwhelming evidence that managers of public corporations bias the round-off of EPS calculations. In addition, the study reports that the incidence of EPS round-ups is associated with factors affecting differences in the value of EPS round-ups to managers, e.g., differences in Price-Earnings ratios, differences in absolute EPS levels, and whether a profit or loss is reported.

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Bean, Alden S., and John B. Guerard. "A comparison of Census/NSF R&D data vs. Compustat R&D data in a financial decision-making model." Research Policy 18, no. 4 (1989): 193–208. http://dx.doi.org/10.1016/0048-7333(89)90015-2.

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Boritz, J. Efrim, and Won Gyun No. "How Significant are the Differences in Financial Data Provided by Key Data Sources? A Comparison of XBRL, Compustat, Yahoo! Finance, and Google Finance." Journal of Information Systems 34, no. 3 (2019): 47–75. http://dx.doi.org/10.2308/isys-52618.

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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! Finance. We find that 48 percent to 63.2 percent of the 10-K financial statement items available in XBRL filings are not available from the aggregators/distributors. However, aggregator/distributor-provided data contain many financial items that are not in the official 10-K or XBRL filings but could be useful to users. For items incl

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Xu, Bixia, and Zhulin Huang. "Information search volume as a predictor of information explanatory power." International Journal of Accounting and Information Management 23, no. 3 (2015): 238–52. http://dx.doi.org/10.1108/ijaim-06-2014-0042.

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Purpose – This paper aims to examine whether information search frequency of accounting information is related to the explanatory power of accounting information for firm market value. It also examines whether information content and state of nature can have an impact on this relationship. Design/methodology/approach – The paper is an empirical study using Web search volume data collected from Google Trends and financial and market data collected from Compustat. Findings – This paper finds that investors use Web search engines as an alternative way to search for information they need, search f

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Kwak, Wikil, Yong Shi, and Gang Kou. "Predicting Bankruptcy After The Sarbanes-Oxley Act Using The Most Current Data Mining Approaches." Journal of Business & Economics Research (JBER) 10, no. 4 (2012): 233. http://dx.doi.org/10.19030/jber.v10i4.6899.

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Our study proposes several current data mining methods to predict bankruptcy after the Sarbanes-Oxley Act (2002) using 2007-2008 U.S. data. The Sarbanes-Oxley Act (SOX) of 2002 was introduced to improve the quality of financial reporting and minimize corporate fraud in the U.S. Because of this SOX implementation, a companys financial statements are assumed to provide higher quality financial information for investors and other stakeholders. The results of our data mining approaches in our bankruptcy prediction study show that Bayesian Net method performs the best (85% overall prediction rate w

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SONG, JEONGSEOK, DAECHEON YANG, and SOONWON KWON. "FDI CONSEQUENCES OF DOWNWARD WAGE–COST RIGIDITIES." Singapore Economic Review 62, no. 05 (2017): 1223–44. http://dx.doi.org/10.1142/s0217590815501131.

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This paper estimates an adjusted gravity model by directly measuring downward wage rigidities based on our modified regime-switching specification in order to investigate the effect of labor market flexibility on the flows of foreign direct investment (FDI) between Korea and 18 counterpart countries. To measure wage–cost rigidities, we employ firm-specific sales data for 410,012 firms in 19 countries obtained from Compustat as a relevant driver of wage costs extracted from earnings data by International Labor Organization (ILO). Our results suggest that greater wage rigidities in a counterpart

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Jalbert, Terrance, Mercedes Jalbert, and Kimberly Furumo. "The Relationship Between CEO Gender, Financial Performance, And Financial Management." Journal of Business & Economics Research (JBER) 11, no. 1 (2012): 25. http://dx.doi.org/10.19030/jber.v11i1.7520.

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In recent years, the number of female Chief Executive Officers (CEOs) at large firms has increased to the point that it is possible to statistically compare the performance and management characteristics of firms managed by CEOs of different genders. This paper is an exploratory study that examines the relationship between CEO gender and the performance and management of publicly traded firms. We use a large dataset of annual Forbes CEO data, combined with Compustat data, covering the time period of 1997 to 2006. Our results show that CEO gender is related to a number of factors including insi

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Kleiner, Morris M., and Marvin L. Bouillon. "Providing Business Information to Production Workers: Correlates of Compensation and Profitability." ILR Review 41, no. 4 (1988): 605–17. http://dx.doi.org/10.1177/001979398804100409.

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This study investigates some of the effects of a company's providing production workers with information on its financial condition, productivity, and relative standing in the labor market. Analyzing survey responses of business executives from 106 firms together with financial data on the companies from COMPUSTAT II for 1984, the authors find that information-sharing was positively related to the level of wages and benefits and unrelated to productivity in both union and nonunion businesses, and that it had a significant negative relationship to profits and cash flows in nonunion businesses.

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Gruca, Thomas S., and Lopo L. Rego. "Customer Satisfaction, Cash Flow, and Shareholder Value." Journal of Marketing 69, no. 3 (2005): 115–30. http://dx.doi.org/10.1509/jmkg.69.3.115.66364.

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In this article, the authors strengthen the chain of effects that link customer satisfaction to shareholder value by establishing the link between satisfaction and two characteristics of future cash flows that determine the value of the firm to shareholders: growth and stability. Using longitudinal American Customer Satisfaction Index and COMPUSTAT data and hierarchical Bayesian estimation, the authors find that satisfaction creates shareholder value by increasing future cash flow growth and reducing its variability. They test the stability of findings across several firm and industry characte

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Knepper, Matthew. "From the Fringe to the Fore: Labor Unions and Employee Compensation." Review of Economics and Statistics 102, no. 1 (2020): 98–112. http://dx.doi.org/10.1162/rest_a_00803.

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Conventional wisdom suggests that labor unions raise worker wages, while the newer empirical literature finds only negligible earnings effects. I reconcile this apparent contradiction by arguing that collective bargaining targets fringe benefits. Using U.S. firm-level data from the Bureau of Economic Analysis (BEA) Multinational Enterprise Survey and Compustat, I exploit a regression discontinuity in majority rule union elections to compare changes in employee compensation at firms whose establishment barely won a union election against those that barely lost an election. Following unionizatio

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Eeckhout, Jan, and Boyan Jovanovic. "Knowledge Spillovers and Inequality." American Economic Review 92, no. 5 (2002): 1290–307. http://dx.doi.org/10.1257/000282802762024511.

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We develop a dynamic model with knowledge spillovers in production. The model contains two opposing forces. Imitation of other firms helps followers catch up with leaders, but the prospect of doing so makes followers want to free ride. The second force dominates and creates permanent inequality. We show that the greater are the average spillovers and the easier they are to obtain, the greater is the free-riding and inequality. More directed copying raises inequality by raising the free-riding advantages of hanging back. Using Compustat and patent-citation data we find that copying is highly un

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Dickhaut, John, and Baohua Xin. "Market Efficiencies and Drift: A Computational Model." Accounting Review 84, no. 6 (2009): 1805–31. http://dx.doi.org/10.2308/accr.2009.84.6.1805.

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ABSTRACT: Accounting and finance researchers show semi-strong form efficiency or lack thereof by using sequences of prices from Center for Research in Security Prices (CRSP) and Compustat data for which there is no model for how these prices arise from individual decisions. One needs a setting in which prices (including bids and asks) as well as information about individuals making the choices are both available. To begin to bridge the gap between theory and data, we extend work done by experimental economists on the double auction and model price formation that is or is not semi-strong effici

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Chen, Jengfang, Hsihui Chang, Hsin-Chi Chen, and Sungsoo Kim. "The Effect of Supply Chain Knowledge Spillovers on Audit Pricing." Journal of Management Accounting Research 26, no. 1 (2013): 83–100. http://dx.doi.org/10.2308/jmar-50646.

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ABSTRACT We present evidence on the effect of audit firms' supply chain knowledge spillover on audit pricing. Analyzing data from Audit Analytics and Compustat for the seven-year period from 2003 to 2009, we find that audit firms' supply chain knowledge has a negative effect on audit fees. Specifically, an audit firm with more supply chain knowledge charges lower audit fees to its clients when the firm also audits its clients' major buyers. In addition, we find that the fee discount is greater when the audit firm possesses major buyer-related supply chain knowledge at the office level compared

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Banker, Rajiv D., Dmitri Byzalov, Mustafa Ciftci, and Raj Mashruwala. "The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior." Journal of Management Accounting Research 26, no. 2 (2014): 221–42. http://dx.doi.org/10.2308/jmar-50726.

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ABSTRACT Recent research documents the empirical phenomenon of “sticky costs” and attributes it to a theory of deliberate managerial decisions in the presence of adjustment costs. We refine this theoretical explanation and show that it gives rise to a more complex pattern of asymmetric cost behavior that combines two opposing processes: cost stickiness conditional on a prior sales increase, and cost anti-stickiness conditional on a prior sales decrease. These predictions reflect the structure of optimal decisions with adjustment costs and the impact of prior sales changes on managers' expectat

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Zhang, Mei. "The Impact Of Internally Generated Goodwill On Financial Performance Of Firms." Journal of Applied Business Research (JABR) 29, no. 6 (2013): 1809. http://dx.doi.org/10.19030/jabr.v29i6.8217.

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<p>Internally generated goodwill comes from the intangibles not recognized in the financial statements. This paper examines the impact of internally generated goodwill on financial performance of firms. Data are collected from Compustat database for twenty years from 1991 to 2010. The final sample consists of 84,515 firm-year observations. The empirical results indicate that the firms with positive internally generated goodwill have significant better liquidity, profitability, and leverage ratios than those with negative internally generated goodwill. The results also show that positive

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Le, Thien. "Top institutional investors and accounting comparability." Corporate Ownership and Control 18, no. 4 (2021): 42–66. http://dx.doi.org/10.22495/cocv18i4art4.

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This study examines the relation between firm pair’s sharing of a top institutional investor (i.e., an institutional investor with the largest shareholding) and accounting comparability. Using data from Compustat, CRSP, and Thompson Reuters over the 1993–2017 period, the study finds that firm pairs that share the top institutional investor exhibit higher accounting comparability than other firm pairs. In addition, firm pairs whose top institutional investors are monitoring institutions (regardless of whether they are the same institutions) exhibit greater comparability than other firm pairs wh

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Lerzan, Aksoy, Bruce Cooil, Christopher Groening, Timothy L. Keiningham, and Atakan Yalcin. "Does Customer Satisfaction lead to an increased firm value?" GfK Marketing Intelligence Review 1, no. 2 (2009): 8–15. http://dx.doi.org/10.2478/gfkmir-2014-0073.

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Abstract Does customer satisfaction really lead to increased firm value? Traditionally, most financial valuation models do not include customer-related metrics such as customer satisfaction in the process. Studies in marketing, on the other hand, have consistently found that customer satisfaction improves the ability to predict future cash flows, long-term financial measures, stock performance, and shareholder value. This research examines the impact that customer satisfaction has on firm value by employing valuation models borrowed directly from the practice of finance. The data used in the a

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Banker, Rajiv D., Dmitri Byzalov, and Jose M. Plehn-Dujowich. "Demand Uncertainty and Cost Behavior." Accounting Review 89, no. 3 (2013): 839–65. http://dx.doi.org/10.2308/accr-50661.

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ABSTRACT We investigate analytically and empirically the relationship between demand uncertainty and cost behavior. We argue that with more uncertain demand, unusually high realizations of demand become more likely. Accordingly, firms will choose a higher capacity of fixed inputs when uncertainty increases in order to reduce congestion costs. Higher capacity levels imply a more rigid short-run cost structure with higher fixed and lower variable costs. We formalize this “counterintuitive” argument in a simple analytical model of capacity choice. Following this logic, we hypothesize that firms f

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Murdoch, Brock, Paul Krause, and Paul Guy. "An Analysis of Using Time-Series Current and Deferred Income Tax Expense to Forecast Income Taxes Paid." Journal of Applied Business Research (JABR) 31, no. 3 (2015): 1015. http://dx.doi.org/10.19030/jabr.v31i3.9233.

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Prior research, using cross-sectional data, concluded that interperiod income tax allocation is useful in forecasting income tax payments (Murdoch, Costa, & Krause, 1994 and Cheung, Krishnan, & Min, 1997). Both these articles suggested that future research should focus on investigating whether time-series data are also useful in forecasting income tax payments. This paper uses time-series data from 235 Compustat firms over a 20-year period to evaluate whether income tax expense is useful in forecasting one-, two-, and three-year ahead income tax payments. We conclude that firms predict

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Roychowdhury, Sugata, and Ewa Sletten. "Voluntary Disclosure Incentives and Earnings Informativeness." Accounting Review 87, no. 5 (2012): 1679–708. http://dx.doi.org/10.2308/accr-50189.

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ABSTRACT We propose that the value of the earnings reporting process as an information source lies in limiting delays in the release of bad news, either by inducing managers to disclose it voluntarily or by directly releasing the negative news that managers have incentives to withhold. We compare earnings informativeness in bad-news and good-news quarters. Using returns to measure news, we find, consistent with our prediction, that earnings informativeness relative to other sources is higher in bad-news quarters than in good-news quarters. Further, cross-sectional tests indicate that earnings

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Maiga, Adam S., and Fred A. Jacobs. "Assessing JIT Performance: An Econometric Approach." Journal of Management Accounting Research 20, s1 (2008): 47–59. http://dx.doi.org/10.2308/jmar.2008.20.s-1.47.

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ABSTRACT: This paper uses a sample of 131 just-in-time (JIT) firms and their matched non-JIT firms obtained from Kinney and Wempe with 1977–1995 Compustat data to assess whether the relationship between JIT adoption and firm performance is endogenous. Results indicate a significant positive association between JIT adoption and firm performance and strongly indicate that the decision to adopt JIT is endogenous. We also show that asset productivity, sales growth, and leverage, are important in explaining the effect of JIT adoption on performance and that firm characteristics are an important con

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Singhvi, Ankita, and Nancy Chun Feng. "Audit committee effectiveness characteristics and auditor switches involving industry specialists." Corporate Ownership and Control 18, no. 3 (2021): 57–65. http://dx.doi.org/10.22495/cocv18i3art5.

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The aim of this study is to investigate the association between audit committee effectiveness characteristics and auditor switches to or from an industry specialist audit firm. This study uses data on auditor changes from Audit Analytics, financial data from North American Compustat, and hand-collected data including audit committee characteristics (such as audit committee chair tenure, the proportion of auditing experts on the audit committee, etc.), the number of audit committee meetings and stock ownership from proxy statements between 2005 and 2011. The results reveal that firms with audit

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Li, Bin, Shivaram Rajgopal, and Mohan Venkatachalam. "R2 and Idiosyncratic Risk Are Not Interchangeable." Accounting Review 89, no. 6 (2014): 2261–95. http://dx.doi.org/10.2308/accr-50826.

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ABSTRACT A growing literature investigates the association between stock return variation and several aspects of information and governance structures, in both a cross-country setting and a cross-firm setting within the U.S. Papers use either idiosyncratic stock return volatility or R2 as interchangeable measures of firm-specific return variation but report inconsistent results. An important reason for the differing interpretations is the assumption about whether lower R2 (or higher ) captures firm-specific news or noise. We document that higher (or equivalently, lower R2) resembles noise. In

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Sun, Wenbin, and Jing Pang. "Service quality and global competitiveness: evidence from global service firms." Journal of Service Theory and Practice 27, no. 6 (2017): 1058–80. http://dx.doi.org/10.1108/jstp-12-2016-0225.

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Purpose The purpose of this paper is to explore the relationship between service quality and firms’ global competitiveness in the service industry. A set of moderating effects is formulated to further reveal how the relationship varies under different situations. Design/methodology/approach This paper tests the model with data collected from multiple sources such as World’s Most Admired Companies and COMPUSTAT. Two types of robust regressions for panel data are employed in the empirical model estimation. Findings Service quality is found to significantly drive global competitiveness. Specifica

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Jing, Luo, and Joonho Moon. "Airline Chief Executive Officer and Corporate Social Responsibility." Sustainability 13, no. 15 (2021): 8599. http://dx.doi.org/10.3390/su13158599.

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The aim of this research is to explore the determinants of airline CSR. Stakeholder theory is the theoretical underpinning. Chief executive officers (CEOs) are the research target, which is theoretically underpinned by upper echelon theory. For data collection, this study used data from COMPUSTAT, EXECUCOMP, KLD MSCI, LinkedIn, and the Bureau of Economic Analysis. Standard industry classification code 4512 was employed to obtain information on airline companies. Moreover, the number of observations was 154, the number of firms was 15, and the study period was 1999–2016. CSR domains include emp

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Bryan, Timothy Gordon, Mark A. McKnight, and Robert Houmes. "Accounting conservatism or earnings management: A study of the allowance for doubtful accounts." Corporate Ownership and Control 18, no. 3 (2021): 175–90. http://dx.doi.org/10.22495/cocv18i3art14.

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This paper empirically examines the relationship between conservatism and earnings management in chemical and allied products manufacturers via an analysis of the allowance for doubtful accounts and bad debt expense. Data used in the study included total accounts receivable, the total allowance for uncollectible accounts, total assets, and other firm-level data from the COMPUSTAT database of North American firms for companies with the standardized industry code (SIC) of 28 which represents chemical and allied products manufacturers. Chemical and allied products manufacturers were deemed an ide

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Jhang, Shih-Sian (Sherwin), Hung-Chung Su, and Ta-Wei (Daniel) Kao. "Major customer network structure and supplier trade credit." International Journal of Operations & Production Management 41, no. 8 (2021): 1318–49. http://dx.doi.org/10.1108/ijopm-05-2020-0278.

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PurposeThis study investigates how a firm's structural embeddedness, the structural position in a supply network that consists of major customers, influences the acquisition of supplier trade credit. Specifically, this study examines how network interconnectedness, network integration and network independence of a firm affect its ability to acquire supplier trade credit.Design/methodology/approachThis study utilizes financial data from Compustat to build a longitudinal dataset of manufacturing firms from 1998 to 2013. Customer segment disclosure data are used to construct firm-level network va

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Abernathy, John L., Brooke Beyer, Jimmy F. Downes, and Eric T. Rapley. "High-Quality Information Technology and Capital Investment Decisions." Journal of Information Systems 34, no. 3 (2019): 1–29. http://dx.doi.org/10.2308/isys-52634.

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ABSTRACT We examine the effect of high-quality information technology (IT) on management's capital investment decisions. Evaluating capital investment decisions with contemporary investment efficiency and long-term measures of investment effectiveness, we document a positive relation between high-quality IT and capital investment decision quality. In particular, we find high-quality IT is associated with more optimal levels of investment as well as fewer future fixed asset write-downs. We also disaggregate investment efficiency and find the relation with IT quality holds for investment decisio

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James, Phillip, and Il-woon Kim. "CEO Compensation in the U.S.: Are CEOs Underpaid or Overpaid ?" Accounting and Finance Research 7, no. 3 (2018): 78. http://dx.doi.org/10.5430/afr.v7n3p78.

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This study investigates the adequacy of CEO compensation from the perspective of using accounting measures to assess the performance of CEOs. The main objective of this research is to determine to what extent compensation packages received by American CEOs represent an underpayment of CEOs based on the performance of their firms when firm performance is defined in terms of accounting measures. CEO compensation data are obtained from Compustat, 10K SEC filings, and Forbes listing of CEO data. The analysis covers a two-phased time period i.e., before and after the financial crisis in the USA. CE

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Abdul Wahab, Effiezal Aswadi, Anwar Allah Pitchay, and Ruhani Ali. "Culture, corporate governance and analysts forecast in Malaysia." Asian Review of Accounting 23, no. 3 (2015): 232–55. http://dx.doi.org/10.1108/ara-03-2014-0033.

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Purpose – The purpose of this paper is to examine the relationship between Bumiputra (in reference to Malay indigenous race) directors, a proxy for culture and analysts forecast. In addition, the study investigates whether corporate governance affects that relationship. Design/methodology/approach – The sample of this study is based on 664 firm-year observations from 193 firms during the 1999-2009 periods. The authors employ a panel least square regression with both period and industry fixed effects. The authors retrieved of analyst data from the Institutional Broker Estimate System (I/B/E/S)

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Körber, Maximilian, and Diogo Cotta. "Supply chain in the C-suite: the effect of chief supply chain officers on incidence of product recalls." Supply Chain Management: An International Journal 26, no. 4 (2021): 495–513. http://dx.doi.org/10.1108/scm-03-2020-0112.

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Purpose This study aims to investigate the extent to which the presence of chief supply chain officers (CSCOs) in top management teams (TMTs) helps firms to reduce the incidence of product recalls. Design/methodology/approach The authors identified all recalls for the period 2010–2017 issued by publicly held firms regulated by the US Consumer Product Safety Commission. These data were subsequently combined with information on TMT composition from BoardEx and financial performance data from Compustat to create a unique data set. Findings The study identified a significant and negative associati

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Jiang, Like, William F. Messier, and David A. Wood. "The Association between Internal Audit Operations-Related Services and Firm Operating Performance." AUDITING: A Journal of Practice & Theory 39, no. 1 (2020): 101–24. http://dx.doi.org/10.2308/ajpt-52565.

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SUMMARY We examine whether operations-related services (ORS) provided by the internal audit function (IAF) bring economic benefits to firms. Using a sample constructed by matching a global internal auditor survey with public firms' data in Compustat, we find that the IAF's involvement in ORS has a significant positive association with operating performance. By decomposing ORS into traditional assessment services (e.g., operational audit) and business-oriented facilitation services (e.g., strategy consulting), we document that assessment services are prevalent whereas facilitation services are

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Sun, Yanan, Peiqin Zhang, David Wierschem, and Francis A. Mendez Mediavilla. "CEO Turnover, Network Effects, and Firm Performance." International Journal of Organizational and Collective Intelligence 10, no. 2 (2020): 54–72. http://dx.doi.org/10.4018/ijoci.2020040104.

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This article applies network and organizational theory to examine the effect of CEO turnover on firm accounting and market performance in both short-term and long-term. In addition, this research investigates the moderating role of network effects using cluster analysis. Using a system generalized method of moments (GMM) estimation of panel data obtained from Compustat and S&P's Execucomp database, this study finds that it is less likely to have superior performance in the long-term for firms with frequent CEO turnover. While it is more likely to have better accounting performance over the

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Barbero, Jose Luis, Jose Antonio Martínez, and Ana Maria Moreno. "Should Declining Firms Be Aggressive During the Retrenchment Process?" Journal of Management 46, no. 5 (2018): 694–725. http://dx.doi.org/10.1177/0149206318811563.

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In this study, we test the effects of retrenchment aggressiveness on turnaround performance. Using the downward-spiral, threat–rigidity, and survivor syndrome perspectives, we hypothesize the direct effects of the two dimensions of aggressiveness—time aggressiveness and volume aggressiveness—on turnaround performance. We also examine the moderation effect of time aggressiveness on the relationship between volume aggressiveness and turnaround performance. We use data on a sample of declining firms collected from the Compustat North America database and use a matched-pair sample of 494 surviving

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Lai, Syou-Ching, Yuh-Shin Lin, Yi-Hung Lin, and Hua-Wei Huang. "XBRL adoption and cost of debt." International Journal of Accounting & Information Management 23, no. 2 (2015): 199–216. http://dx.doi.org/10.1108/ijaim-04-2014-0031.

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Purpose – This paper aims to examine the relation between the cost of debt and the adoption of eXtensible Business Reporting Language (XBRL). Design/methodology/approach – The financial data are obtained from the Compustat database. Regression analysis is used to examine the research hypotheses. Findings – The authors find that both voluntary and mandatory adoption of XBRL lead to a lower cost of debt for firms, with weak evidence that this reduction is greater for the former than the latter. Research limitations/implications – The findings support the policy of the USA Securities and Exchange

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Biggart, Timothy B., and Vidyaranya B. Gargeya. "Impact of JIT on inventory to sales ratios." Industrial Management & Data Systems 102, no. 4 (2002): 197–202. http://dx.doi.org/10.1108/02635570210423235.

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Just‐In‐Time (JIT) production has received a great deal of attention, worldwide, since its introduction in Japan a few decades ago. It has been well documented that some of the main benefits of JIT implementation are reduction of inventories, lead‐time reduction, and cost savings. Most of the previous research on the impact of JIT on firm performance has either been anecdotal (one‐firm studies), or cross‐sectional (comparing JIT firms with non‐JIT firms at one point in time) in nature. This paper focuses on studying the impact of JIT on inventories to sales ratios prior‐ and post‐adoption base

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TSAI, YINLIN, and Johnny Tung. "The Factors Affect Company Performance in Renewable Energy Industry." International Journal for Innovation Education and Research 5, no. 6 (2017): 188–204. http://dx.doi.org/10.31686/ijier.vol5.iss6.748.

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Concerns about global warming and climate change are generating interest in renewable energy measures with the purpose to minimize environmental impact. Promoting renewable energy production becomes indispensable since its represent a tiny fraction of energy consumed. The purpose of this study is to identify the performance determinants are divided in country specific advantages and firm specific advantages. Companies were selected from Bloomberg and filtered due to its information ava ilability from COMPUSTAT to construct a Panel Data structure. The results proved that both country level (sha

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Nie, Yu, John Talburt, Serhan Dagtas, and Taiwen Feng. "The influence of chief data officer presence on firm performance: does firm size matter?" Industrial Management & Data Systems 119, no. 3 (2019): 495–520. http://dx.doi.org/10.1108/imds-03-2018-0101.

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PurposeThe purpose of this paper is to investigate the relationship between the chief data officer’s (CDO) presence and firm performance, and the moderating effect of firm size.Design/methodology/approachThe performance data for 64 treatment firms with CDOs and 64 control firms without CDOs is collected from Compustat database. The Wilcoxon signed-rank test is used to analyze the performance differences between treatment firms and control firms. Hierarchical regression method is used to test the moderating effect of firm size.FindingsThe results indicate that the profit ratios of treatment fir

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