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- Title
Merging time-series Australian data across databases: challenges and solutions.
- Authors
Katselas, Dean; Sidhu, Baljit K.; Yu, Chuan; Smith, Tom
- Abstract
This study discusses the differences in company identification across sources of Australian data and raises important issues which should be considered prior to merging across databases. In particular, we show that the practice among accounting databases of overwriting prior identifiers used by a given company, with its most recent, results in failure to match data which actually exists. We suggest a method for reconciling these differences and show that our method results in a match rate of 97 percent with the Aspect company identification file, and 94 percent after missing accounting data is considered. This contrasts with a match rate of only 71 percent when performing a direct merge.
- Subjects
AUSTRALIA; CORPORATE accounting; ACCOUNTING databases; DATABASE management; TICKER symbols; STOCK exchanges
- Publication
Accounting & Finance, 2016, Vol 56, Issue 4, p1071
- ISSN
0810-5391
- Publication type
Article
- DOI
10.1111/acfi.12123