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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