1. A method, executed by at least one processor of at least one data processing system, comprising: creating, by the at least one processor, an accounting data based index (ADBI) based on at least one accounting data comprising: selecting, by the at least one processor based on user input, a universe of financial objects, selecting, by the at least one processor based on user input, a subset of said universe based on said at least one accounting data substantially independent of price to obtain said ADBI; and weighting, by the at least one processor based on user input, the financial objects in said ADBI according to a measure of scale substantially independent of price of an entity associated with each financial object in said ADBI; and creating, by the at least one processor, a portfolio of financial objects based on said ADBI.