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Konsequenzen der Datenbankwahl für die empirische Forschung mit Archivdaten

Author

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  • Walter Schmitting

    (Westfälischen Wilhelms-Universität Münster)

  • Arnt Wöhrmann

    (Westfälischen Wilhelms-Universität Münster)

Abstract

Zusammenfassung Die große Bedeutung der empirischen Forschung mit Archivdaten erfordert eine kritische Auseinandersetzung mit den Quellen dieser daten. Während bislang vor allem die Qualität von US-GAAP-daten in den üblicherweise in der Forschung genutzten datenbanken geprüft wurde, fehlt es an einer entsprechenden Untersuchung für IFRS-Daten. Dieser Beitrag veranschaulicht am Beispiel von acht Größen aus Abschluss und Lagebericht, dass zum einen die Datendefinitionen der Datenbankanbieter selbst Spielräume belassen und zum anderen, dass die Definitionen nicht immer stringent umgesetzt werden. Darauf aufbauend wird exemplarisch gezeigt, dass die Annahme oder Ablehnung einer Hypothese in der empirischen Forschung unter Umständen von der verwendeten Datenbank abhängig sein kann.

Suggested Citation

  • Walter Schmitting & Arnt Wöhrmann, 2013. "Konsequenzen der Datenbankwahl für die empirische Forschung mit Archivdaten," Schmalenbach Journal of Business Research, Springer, vol. 65(6), pages 553-587, November.
    • Handle: RePEc:spr:sjobre:v:65:y:2013:i:6:d:10.1007_bf03372885
    DOI: 10.1007/BF03372885
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    References listed on IDEAS

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    Keywords

    M41;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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