We obtain financial statement data from Compustat
and stock return data from CRSP.
Our sample includes firms in Compustat
that sponsor DB plans and have nonmissing data to estimate the earnings management measures.
Because of missing information about Canadian companies in the Compustat
database, the number of firm-year observations available for statistical analysis using financial characteristics is smaller than the number of observations for analysis of board characteristics and D&O insurance ownership.
We use the Compustat
database to obtain financial information.
To study how ETFs affect securities markets, the authors combine data from the Center for Research in Security Prices, Compustat
, Bloomberg, OptionMetrics, and Form 13F filings.
Our data incorporates all firm-year observation during 1990 to 2012 in the Standard and Poor's COMPUSTAT
CD-ROM active and research databases.
The ETF classifications will be integrated in S&P Capital IQ's Xpressfeed and will be available for use with all of the information in Xpressfeed, including S&P Capital IQ Premium Fundamentals, Compustat
Fundamentals, S&P Credit Ratings, Earnings Estimates, and other classifications such as GICS, S&P Capital IQ Private company Industry Classifications, and regional classification schemas like ANZSIC.
database is utilized to retrieve S&P500 annual financial data for the years 2003-2008.
Raynor, who specializes in strategy and innovation in various industries, and Ahmed, a strategy practitioner, analyzed 45 years of Compustat
data on about 25,000 companies to identify three rules related to decision making that impacted the success of the corporate performance of 344 of those companies: focusing on better before cheaper products, putting revenue before cost, and that there are no other rules (everything else is on the table).
Z-score values are provided by COMPUSTAT
as a measure of bankruptcy.
The study uses financial statement data from Compustat
, CEO compensation data from ExecuComp and proxy statements, and data for governance variables from proxy statements.
Ghamgui has more than 17 years of sales experience with international financial services companies, among them Morgan Stanley Investment Management, Standard & Poor's Index Services, Compustat
, and Marketscope.