Data
Company Headquarters
For a description of how the headquarters data was collected, see:
For a comparison of this headquarters data to other headquarters data sources (e.g., Compustat, SEC EDGAR Filing Headers, etc.), see:
Jennings, J., J. Kim, J. Lee, and D. Taylor. 2020. “Measurement Error and Bias in Causal Models in Accounting Research,” Working Paper
MD&A and Conference Call Text-based Accruals
SAS file includes gvkey, datadate, mda_accruals, and cc_accruals.
For a description of how the variables were calculated, see:
Conference Call Scripting
SAS file includes gvkey, datadate, confcalldate, rscript, abn_rscript, and mgrno.
For a description of how the variables were calculated, see:
Text-Based Credit Risk Score
SAS file includes gvkey, datadate, confcalldate, tcr_score_split, tcr_score_rolling
SAS file includes gvkey, datadate, mda_date, tcr_score_mda_split, tcr_score_mda_rolling
For a description of how the variables were calculated, see: