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Appendix 1: Compustat items
#237
#196
#206
#235
COMPUSTAT Item
#1
#6
#7
#9#[2
# [3
# [4
# [5
# [7
# [ 8
#29
#32
#34
#45
#46
#60
# [30
# [ 8[
#[93
Data item name
"Cash and Short-Term Investments"
"Assets - Total"
"Property, Plant, and Equipment - Total (Gross)"
"Long-Term Debt - Total"
"Sales"
"Operating lncorne Before Depreciation"
"Depreciation and Amortization"
" Interest Expense"
"Special Items"
" Income Before Extraordinary Items"
"Employees"
" Investments and Advances - Other"
"Debt in Current Liabilities"
"Advertising Expense"
"Research and Development Expense"
"Cornrnon Equity - Total"
"Preferred Stock - Carrying Value"
"Liabilities - Total"
"Short-Term Investments"
"Depreciation, Depletion , and Amortization
(Accumul ated) (Balance Sheet)"
"Notes Payable"
"Common Equity - Liquidation Value"
"Incom e Before Extraordinary Items - Available for
Common"
#240 "Inventories - UFO Reserve"
[5[
S. Henschke, Towards a more accurate equity valuation,DOI: 10.1007/978-3-8349-8342-8,© Gabler | GWV Fachverlage GmbH, Wiesbaden 2009
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