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Merging time-series Australian data across databases: Challenges and solutions

Katselas, Dean; Sidhu, Baljit; Yu, Chuan

Description

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...[Show more]

dc.contributor.authorKatselas, Dean
dc.contributor.authorSidhu, Baljit
dc.contributor.authorYu, Chuan
dc.date.accessioned2016-02-24T22:40:35Z
dc.identifier.issn0810-5391
dc.identifier.urihttp://hdl.handle.net/1885/98374
dc.description.abstractThis 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.
dc.publisherBlackwell Publishing Ltd
dc.sourceAccounting and Finance
dc.titleMerging time-series Australian data across databases: Challenges and solutions
dc.typeJournal article
local.description.notesImported from ARIES
dc.date.issued2015
local.identifier.absfor150200 - BANKING, FINANCE AND INVESTMENT
local.identifier.ariespublicationa383154xPUB2798
local.type.statusPublished Version
local.contributor.affiliationKatselas, Dean, College of Business and Economics, ANU
local.contributor.affiliationSidhu, Baljit, University of New South Wales
local.contributor.affiliationYu, Chuan, University of New South Wales
local.description.embargo2037-12-31
local.bibliographicCitation.startpage1
local.bibliographicCitation.lastpage25
local.identifier.doi10.1111/acfi.12123
dc.date.updated2016-02-24T08:06:47Z
local.identifier.scopusID2-s2.0-84936797870
CollectionsANU Research Publications

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