comp {farr}

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)