Internal Information Quality and Data Analytics Strategy Indicators
Creators:
Compustat
Publication Date:
2023/11/14
Data Category:
Dataset Description:
This dataset supports the 2024 study by Katie W. Lem in Contemporary Accounting Research. It combines textual analysis of corporate disclosures with firm characteristics to measure data analytics strategy adoption. Supplementary materials include variable construction files, robustness checks, and extracted job postings. The data are used to examine whether firms that disclose a data analytics strategy also demonstrate improved internal information quality, such as increased operating efficiency and forecast accuracy.
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Details: