Bhojraj, Sanjeev; Lee, Charles M. C.; Oler, Derek K. - In: Journal of Accounting Research 41 (2003) 5, pp. 745-774
This study compares four broadly available industry classification schemes in a variety of applications common to capital market research. Standard Industrial Classification (SIC) codes have been available since 1939 but are being replaced by North American Industry Classification System (NAICS)...
