Archival Research Considerations for CRSP Data

• In Event: Developing Research in Financial Accounting and Auditing

Abstract

This study examines three important issues that archival accounting researchers frequently encounter with data from the Center for Research in Security Prices (CRSP). Although the issues appear to be innocuous, few if any studies overtly discuss the remedies or ramifications of the issues. More importantly, omitting the discussion of the issues may leave the editor, reviewer, discussant, etc. speculating about the integrity of a research study's methodology. Addressing the issues directly builds trust with an editorial staff, and enhances the researcher's credibility.

Authors

• Lori M Olsen, Central Michigan University

• Rick Francis, University of Texas at El Paso

• Grace Mubako, University of Texas at El Paso