Data and Code

Financial Reporting Transparency Measures from BvD Orbis Firm-level Financial Statement Data
The code to generate variants of the measure used in Kim/Olbert (2022) is available here: Link to code.
A readme file is available here.

Please contact the authors via email to enquire the financial reporting transparency measures aggregated by industry, country, and year.

Users of the data or code are expected to acknowledge that the authors (Jinhwan Kim and Marcel Olbert) provided the respective resources and to cite the paper that first used these measures: Kim & Olbert (2022). How Does Private Firm Disclosure Affect Demand for Public Firm Equity? Evidence from the Global Equity Market.

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