Mandatory Audit Committee Transparency and Market Manipulation
Description
This dataset contains the replication materials for the paper “Mandatory Audit Committee Transparency and Market Manipulation.” The package includes a detailed README, synthetic replacement data, data-management and analysis scripts, an analysis-ready dataset, and output files corresponding to the tables reported in the manuscript. The original data are obtained from RESSET, CSMAR, and CNRDS and are subject to commercial licensing restrictions. The deposited synthetic files preserve the original file structure, variable names, firm and date identifiers, observation counts, and approximate statistical properties of key variables. The code documents the complete workflow for cleaning, merging, variable construction, propensity-score matching, difference-in-differences estimation, mechanism tests, heterogeneity analyses, and robustness checks. Users can reproduce the full data-processing and table-generation workflow by running the root-level readme.do script in Stata. Exact published estimates require access to the original licensed datasets.