Data Appendix for Creditor Control Rights, Corporate Governance, and Firm Value*
نویسندگان
چکیده
The initial sample of firm-quarter observations are derived from a September 2009 extract of the fundamentals quarterly table from Compustat. We include any U.S. firm (fic = “USA”) outside of the financial industry (sic outside of 6000 to 6999) and all firm-quarter observations with nonmissing information on total assets (atq), total sales (saleq), common shares outstanding (cshoq), closing share price (prccq), and the exact calendar quarter (datacqtr) of the observation. We make these deletions because observations without these any of these five variables are difficult to match to a corresponding SEC filing; conversely observations with all five of these variables nearly always can be matched with a corresponding SEC filing.
منابع مشابه
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