Real Earnings Management and Cost of Financing Dataset for ASEAN Firms (2015-2024)

Published: 14 November 2025| Version 1 | DOI: 10.17632/t7wpywpws8.1
Contributor:
Nova A'isyah Ambarwati

Description

This dataset presents panel data of ASEAN-listed firms from 2015 to 2024, including variables such as Real Earnings Management (abnormal CFO), Cost of Debt, Cost of Equity, and Corporate Resilience in terms of Operating Margin. Data were collected through Refinitiv Eikon.

Files

Steps to reproduce

The data is created through a series of extractions of financial statement items for ASEAN-listed firms from 2015–2024 on Refinitiv Eikon. Cleaning involved the use of Microsoft Excel, where duplicate or missing values were checked, fiscal years aligned, and firm identifiers standardized. The dataset is in panel format and can be reproduced using the same extraction steps.

Institutions

  • Binus University - Anggrek Campus

Categories

Financial Accounting

Licence