Rossi Fabrizio, Barth James R, Cebula Richard J
Economics and Business Organisation, University of Cassino and Southern Lazio, via G. Di Biasio 43 Cassino, FR 03043, Italy.
Lowder Eminent Scholar in Finance at Auburn University, AL, USA.
Data Brief. 2018 May 3;18:2010-2012. doi: 10.1016/j.dib.2018.04.106. eCollection 2018 Jun.
The data presented in this article are related to the research article entitled "Do shareholder coalitions affect agency costs? Evidence from Italian-listed companies", , Forthcoming (Rossi et al., 2018) [1]. The study shows an empirical analysis using an extensive balanced panel dataset of 163 Italian listed companies for the period 2002-2013, which is a sample yielding 1956 firm-year observations. The sample consists primarily of manufacturing firms, but also includes some service enterprises. However all financial firms and regulated utilities are excluded. We collected data on ownership structure for the entire study period. Information was acquired from the Consob website and the individual company reports on corporate governance. Data on firm-level indicators (debt-to-capital ratio, firm size, and age of the firm) for all companies in the sample were collected from , and , as well as obtained manually from the financial statements of the individual companies being studied. Our dataset contains several measures of ownership structure for Italian listed companies.
本文所呈现的数据与即将发表的研究论文《股东联盟是否会影响代理成本?来自意大利上市公司的证据》(Rossi等人,2018年)[1]相关。该研究使用了一个涵盖2002年至2013年期间163家意大利上市公司的广泛平衡面板数据集进行实证分析,该样本产生了1956个公司年度观测值。样本主要由制造企业组成,但也包括一些服务企业。不过,所有金融公司和受监管的公用事业公司均被排除在外。我们收集了整个研究期间的所有权结构数据。信息来自意大利证券交易委员会(Consob)网站以及各公司关于公司治理的报告。样本中所有公司的公司层面指标(债务资本比率、公司规模和公司年龄)数据来自[具体来源1]和[具体来源2],以及从所研究的各公司财务报表中手动获取。我们的数据集包含了意大利上市公司所有权结构的多种衡量指标。