Data_Shulyaeva
Description
Dataset for the Master's dissertation "The impact of the quality of integrated reporting on companies' cost of equity". All the data was collected from the Bloomberg and Refinitiv Eikon, despite of the variable IR. List "data" BI_Country - binary variable, 1 - company from developed country, 0 - company from developping country; COST_EQUITY - Cost of equity, estimated by CAPM model; IR - Integrated report quality, that was measured by the author; BI_COST_EQUITY - binary variable, 1 - if cost of equity for company i in year t is lower than the median, 0 -otherwise; MARKET_CAPITALIZATION_TO_BV - The ratio of market capitalization to book value; APPLIED_BETA - Companies beta on CAPM model; UNLEVERED_BETA - Companies beta on CAPM model without the impact of debt (using Hamada formula); Ln_total_assets - natural logarithm of total assets of the company; SUSTAIN_GROWTH_RT - growth rate of the company; TOT_DEBT_TO_TOT_EQY - total debt to total equity of the company LT_DEBT_TO_TOT_EQY - long term debt to total equity of the company; ESG_DISCLOSURE_SCORE - Environmental, Social, and Corporate Governance disclosure score; GOVNCE_DISCLOSURE_SCORE - Governance disclosure score; LN_BS_DISCLOSED_INTANGIBLES - natural logarithm of companies disclosed intangibles; BI_LN_BS_DISCLOSED_INTANGIBLES - binary variable, if LN_BS_DISCLOSED_INTANGIBLES for company i in year t is above the median, 0 -otherwise; IS_RD_EXPEND - Companies RD expenditures from Income Statement; RD_EXPEND_TO_NET_SALES - Companies RD expenditures from Income Statement to Net Sales; BI_RD_EXPEND_TO_NET_SALES - binary variable, if RD expenses/Net sales for company i in year t is above the median, 0 -otherwise; ROA - companys' return on assets; ROE - companys' return on equity. List "BI_calcs" Here is supportive information om median calculation for Binary variables. List "data_rus" There is the same variables despite the variable IR, that is the index of the transparency of russian reports, got from the https://da-strateg.ru/ikp/.