bei Google ScholarTitelangaben
Seitz, Jan ; Wittmann, Christian:
Usage of EDGAR submissions in academia.
2019
Veranstaltung: 42. Annual Meeting of the European Accounting Association
, Paphos.
(Veranstaltungsbeitrag: Kongress/Konferenz/Symposium/Tagung
,
Paper
)
Abstract
Innovation in information technology not just influences our daily life, it also affects research in finance and accounting. Researchers use various databases to acquire financial information for their research projects. In this study we examine the usage of EDGAR database by academia. EDGAR is one of the most important sources for accounting data and open to every interested stakeholder. The powerful database is provided by the SEC, which also encourages academia to use the data for scientific purpose. This raises the following question: Does academia really use EDGAR to a significant extent? Furthermore, we show, which universities (who) accesses EDGAR at all and what data is obtained. To answer this, we identify patterns of EDGAR access, by analyzing the Log File Data Set published by the SEC. For this purpose, we conduct a descriptive analysis of the universities’ EDGAR usage with regard to timing, content and geographical aspects.
Our main result is that a remarkable share of at least 7.24% of the total EDGAR usage is attributable to the academic world. Through several understating limitations this figure is presumable higher. Therefore, we conclude that the academic world is a main stakeholder of the EDGAR database.
Weitere Angaben
| Publikationsform: | Veranstaltungsbeitrag (Paper) |
|---|---|
| Begutachteter Beitrag: | Ja |
| Institutionen der Universität: | Fakultäten > Rechts- und Wirtschaftswissenschaftliche Fakultät > Fachgruppe Betriebswirtschaftslehre > Lehrstuhl Betriebswirtschaftslehre X (Internationale Rechnungslegung) Fakultäten > Rechts- und Wirtschaftswissenschaftliche Fakultät > Fachgruppe Betriebswirtschaftslehre > Lehrstuhl Betriebswirtschaftslehre X (Internationale Rechnungslegung) > Lehrstuhl Betriebswirtschaftslehre X (Internationale Rechnungslegung) - Univ.-Prof. Dr. Rolf Uwe Fülbier |
| Titel an der UBT entstanden: | Ja |
| Themengebiete aus DDC: | 300 Sozialwissenschaften > 330 Wirtschaft |
| Eingestellt am: | 15 Aug 2023 05:50 |
| Letzte Änderung: | 15 Aug 2023 05:50 |
| URI: | https://eref.uni-bayreuth.de/id/eprint/86576 |