Another potential issue with these data is whether the companies included in the database represent a complete sample of firms. Are the characteristics of the companies represented by the database generalizable to the country as a whole? If the data providers tend to report amounts for listed, larger, and/or more multinational firms, then results may not be typical for the cross-section. Researchers should also be aware of how data are provided. Data collection and presentation have existed for some time in the United States. Experience in providing the data should lead to a more reliable product, and users should have a clearer understanding of how the data are provided. Data collection and presentation for other countries are relatively new and may not be fully understood by researchers.