Data in research and teaching
in the Department of Taxation, Accounting & Finance
A large number of data sources are made available to students and staff at Paderborn University. These databases are used in both teaching and research.
The most important databases used in the Faculty of Business Administration and Economics and in the Taxation, Accounting and Finance Department are explained below. The databases are used both in teaching (e.g. in lectures, tutorials, seminars and final theses) and for research projects.
Usage note
In order to use the databases of the Wharton Research Database Services (WRDS), you must sign a legally binding declaration of commitment. This will be sent to you automatically by email after registering with Wharton Reserach Database Services (WRDS). By signing this document, you declare your acceptance of the WRDS Terms of Use. In addition, you must agree to the Terms of Use when applying for WRDS access.
Students can be granted access to the data within the scope of teaching and research projects via the respective supervisor or the supervising chair. Data protection declaration.
WRDS - Wharton Research Data Services
WRDS is a web-based platform that provides comprehensive financial, bookkeeping, economic, management, marketing, banking and insurance data from various business databases. WRDS is operated by the Wharton School of the University of Pennsylvania(http://www.wharton.upenn.edu/) in the USA. WRDS is characterised by the fact that data from various integrated databases can be uniformly searched, selected, linked and finally saved in a standardised file format (Excel, Stata, SAS, etc.).
WRDS is regarded as the de facto standard in quantitative empirical capital market research. Access to this source enables high-quality teaching and research.
In addition to the already integrated databases(overview), the following databases are currently also licensed via WRDS:
With its Eikon database, Thomson Reuters offers a way of accessing financial data. In addition to the classic collection of historical to real-time data, Eikon provides an overview of exclusive information, current news and analyses of the global financial markets. This data source from Thomson Reuters thus provides direct access to reliable data, news and analyses that can be precisely filtered according to individual needs.
The data is generated from more than 400 exchanges and over-the-counter OTC markets. Direct data transmission from 70 exchanges ensures short waiting times.
In order to use the EIKON databases, it is mandatory to sign a legally binding declaration of commitment. Paderborn University staff can request this declaration of commitment from Prof. Dr Jens Müller's secretariat by sending an e-mail to taxation@wiwi.uni-paderborn.de. By signing this document, you declare your acceptance of the EIKON terms of use, which can also be viewed in the secretary's office.
The Center for Research in Security Prices (CRSP) is a research centre of the Booth School of Business at the University of Chicago. Researchers and lecturers at the University of Chicago include Eugene F. Fama, who, together with Robert J. Shiller and Lars Peter Hansen, was awarded the Nobel Prize in Economic Sciences in 2013 "for their empirical analysis of asset prices".
CRSP operates an extensive database with capital market time series. In particular, it provides information on equities and government bonds. For securities traded on the NYSE, NASDAQ, Amex and Arca, the database provides daily values (e.g. prices, volumes, yields, etc.). The data on NYSE securities dates back to 1925. Descriptive and historical data is provided for government bonds.
I/B/E/S Detail History EPS is a database that includes earnings per share estimates by analysts. These earnings estimates are offered for American companies as well as for international companies. The I/B/E/S History non-EPS database is also offered. This comprises further forecast figures (e.g. EBITDA, book value per share, cash flows, sales, dividends per share, etc.) and earnings figures (e.g. price/earnings ratios, market capitalisation, historical growth rates, dividends, etc.).
Audit Analytics provides detailed information on more than 150,000 active audits and more than 10,000 audit firms. Audit Analytics data includes detailed categorisations of audit matters and is a primary data source for tracking and analysing listed company disclosures related to audit, compliance, governance, operational measures and legal proceedings.
The following additional databases are also available via WRDS: Bank Regulatory, Blockholders, CBOE Indexes, CUSIP, DMEF Academic Data, Dow Jones, Fama French & Liquidity Factors, Federal Reserve Bank, PHLX, Penn World Tables, SEC Order Execution and TRACE.
Further information on WRDS can be found via the Database Information System (DBIS) of Paderborn University Library
dafne (Bureau van Dijk)
dafne offers current and historical information on the annual financial statements of around 800,000 German and Austrian companies. In accordance with the form of publication of the companies, both individual financial statements and consolidated financial statements are available. The international accounting standards IAS/IFRS and US-GAAP as well as the German Commercial Code (HGB) are included in the detailed presentation.
Further information on dafne can be found via the database information system (DBIS) of Paderborn University Library
Ansprechperson
Prof. Dr. Sönke Sievers
Betriebswirtschaftslehre, insb. Internationale Rechnungslegung
Warburger Str. 100
33098 Paderborn