Data on accruals and auditor choice
A data set containing data about accruals for 2,000 firms.
Usage
from era_pl import load_data
data = load_data("comp")Use from era_py import load_data for a pandas dataframe.
Format
16,237 rows and 14 columns. Column types below describe the stored Parquet data; loaders also restore categories and date types using the packaged metadata.
| Column | Stored type | Description |
|---|---|---|
gvkey |
string |
GVKEY (firm identifier) |
datadate |
date32[day] |
Fiscal year-end |
fyear |
int32 |
Fiscal year |
big_n |
bool |
Indicator for Big Four auditor |
ta |
double |
Total accruals (scaled by assets) |
roa |
double |
Return on assets |
cfo |
double |
Cash flow from operating activities (scaled by assets) |
size |
double |
Size |
lev |
double |
Leverage |
mtb |
double |
Market-to-book ratio |
inv_at |
double |
1/Total assets |
d_sale |
double |
Change in revenue |
d_ar |
double |
Change in accounts receivable |
ppe |
double |
Property, plant & equipment (scaled by assets) |