comp: Data on accruals and auditor choice
In farr: Data and Code for Financial Accounting Research
comp R Documentation
Data on accruals and auditor choice
Description
A data set containing data about accruals for 2,000 firms.
Usage
comp
Format
A tibble with 16,237 rows and 14 variables:
- gvkey
GVKEY (firm identifier)
- datadate
Fiscal year-end
- fyear
Fiscal year
- big_n
Indicator for Big Four auditor
- ta
Total accruals (scaled by assets)
- roa
Return on assets
- cfo
Cash flow from operating activities (scaled by assets)
- size
Size
- lev
Leverage
- mtb
Market-to-book ratio
- inv_at
1/Total assets
- d_sale
Change in revenue
- d_ar
Change in accounts receivable
- ppe
Property, plant & equipment (scaled by assets)
farr documentation built on May 29, 2024, 6:41 a.m.
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| comp | R Documentation |
Data on accruals and auditor choice
Description
A data set containing data about accruals for 2,000 firms.
Usage
comp
Format
A tibble with 16,237 rows and 14 variables:
- gvkey
GVKEY (firm identifier)
- datadate
Fiscal year-end
- fyear
Fiscal year
- big_n
Indicator for Big Four auditor
- ta
Total accruals (scaled by assets)
- roa
Return on assets
- cfo
Cash flow from operating activities (scaled by assets)
- size
Size
- lev
Leverage
- mtb
Market-to-book ratio
- inv_at
1/Total assets
- d_sale
Change in revenue
- d_ar
Change in accounts receivable
- ppe
Property, plant & equipment (scaled by assets)
R Package Documentation
Browse R Packages
We want your feedback!
Note that we can't provide technical support on individual packages. You should contact the package authors for that.
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