Industry classification groups firms into finer partitions to help investments and empirical analysis. To overcome the well-documented limitations of existing industry definitions, like their stale nature and coarse categories for firms with multiple operations, we employ a clustering approach...

Industry classification groups firms into finer partitions to help investments and empirical analysis. To overcome the well-documented limitations of existing industry definitions, like their stale nature and coarse categories for firms with multiple operations, we employ a clustering approach...

This paper documents the industry classification variables in the anonymized tax microdata available for research at the National Treasury Secure Data Facility in Pretoria. It discusses how the variables in the data are related to the raw records captured in various tax forms and outlines the...

The County Business Patterns data published by the US Census Bureau track employment by county and industry from 1946 to the present. Two features of the data limit their usefulness to researchers: (1) employment for the majority of county-industry cells is suppressed to protect confidentiality,...

Mit dieser Studie wird die Liste forschungsintensiver Industrien - die sogenannte "Hochtechnologie-Liste" - auf Basis der aktuellen Klassifikation der Wirtschaftszweige (WZ 2008) in aktualisierter Form vorgelegt. Die neue "ISI/ZEW/SV-Liste" deckt, in tief gegliederter Ebene, sowohl den...

Organizations need to both differentiate themselves while conforming to their audiences’ expectations. To meet this demand, organizations may span different categories. However, valuing spanners is challenging for audiences. We contend that spanners’ valuation depends on category nesting, as...

External users of financial reporting often rely on industry classification providers to reduce information processing costs. I study the economic consequences of capital market participants relying on the Global Industrial Classification Standard (GICS). I find that firms with higher quality...

This paper documents the industry classification variables in the anonymized tax microdata available for research at the National Treasury Secure Data Facility in Pretoria. It discusses how the variables in the data are related to the raw records captured in various tax forms and outlines the...

The County Business Patterns data published by the US Census Bureau track employment by county and industry from 1946 to the present. Two features of the data limit their usefulness to researchers in practice: (1) employment for the majority of county-industry cells is suppressed to protect...

We give complete algorithms and source code for constructing (multilevel) statistical industry classifications, including methods for fixing the number of clusters at each level (and the number of levels). Under the hood there are clustering algorithms (e.g., k-means). However, what should we...

We provide complete source code for building a fundamental industry classification based on publically available and freely downloadable data. We compare various fundamental industry classifications by running a horserace of short-horizon trading signals (alphas) utilizing open source heterotic...

This paper uses data from the National Science Foundation’s surveys on business research and development (R&D) expenditures that have been linked with data from the Census Bureau’s Longitudinal Business Database to produce consistent NAICS‐based R&D time‐series data based on the main...

This paper uses data from the National Science Foundation’s surveys on business research and development (R&D) expenditures that have been linked with data from the Census Bureau’s Longitudinal Business Database to produce consistent NAICS-based R&D time-series data based on the main product...

This paper uses data from the National Science Foundation's surveys on business research and development (R&D) expenditures that have been linked with data from the Census Bureau's Longitudinal Business Database to produce consistent NAICS-based R&D time series data based on the main product...

The purpose of this research is to know and to analyze the factors that influence audit delay. There are profitability, solvency, firm size, reputation of audit firm and industry classification predicted partially or simultaneously influence toward audit delay in mining and bank’s firm which...

Purpose This paper aims to review existing restaurant classifications within the literature in the restaurant management field. The authors discuss intra-industry ramifications of the limited use of recognized typologies and the need to prescriptively guide the description of restaurant context...