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1、3GCH0607/25/20138:55:48Page103CHAPTER6OtherResearchDatabasesandToolsLEARNINGOBJECTIVESAftercompletingthischapter,youshouldunderstand:Additionaldatabaseresearchstrategies.U.S.accountingsearchtools,especiallycommercialaccountingdatabases.U.S.governmentalaccou
2、ntingdatabasesfromGASBandFASAB.Financialresearchdatabases,especiallyS&PNetAdvantageandMergentOnline.Businessresearchdatabasesforbusinessinformation,articles,andstatistics.Massivelegaldatabases,especiallyLexisNexisAcademic.hischapterbeginsbyenhancingthefive-s
3、tepdatabaseresearchstrategiesasappliedtomanymoredatabasesbeyondtheCodification,EDGAR,andeIFRSRESEARCHTOOLSTdatabasesdiscussedintheprevioustwochapters.ThischapterfocusesonotherACL(WindowsACLServicesLtd.)databasesandtoolsusedbyaccountantsandauditorsforaccounting,
4、financial,business,AICPAOnlineandlegaldatabaseresearch.TheappendixprovidesalistofwebsiteaddressesfortheCodificationdatabasesandwebsitesmentionedinthischapter.eIFRSCaution:Databaseresearchpresentschallenges,butdatabasesareconstantlyi2’sAnalystNotebookimproving.Of
5、ten,onedoesnothaveaccesstothebestdatabasetouseforthedesiredInternetinformation.Whenthisisthecase,usethebestalternativedatabaseorsourceofLexisNexisAcademicinformationatyouruniversity.AlthoughthedatabasespresentedareamongthemostCheckpointpopularatU.S.universitie
6、s,thesedatabasesandothersarelicensedinmanycountries.OTHERDATABASERESEARCHSTRATEGIESFundamentaldatabaseresearchstrategiesforfinancialaccountingresearchwerepresentedinChapter4.Thissectionbuildsonthosestrategiesasappliedtofinancial,business,andlegaldatabases.Additi
7、onaladviceispresentedforallthestepsbeforethefinalstepofcommunicatingtheresearch.StepOne:DefinetheInformationNeededFinancialresearchsearchesmayseektoacquirefinancialandoperatingratiosforacompanyandindustrycomparison.Accountantsmayneedtohelpcreateaninvestmentportfo
8、lio,reviewacompany’searningsreports,explainpartofananalyst’sreporttoaclient,orunderstandacompany’smarketsharewithinanindustry.Auditorsmightneedtouseadatabasetofurtherdevelopanalyti
