巴基斯坦证券交易所上市非金融公司董事会属性的综合数据集。
A comprehensive dataset of board of directors attributes of Pakistan stock exchange listed non-financial firms.
作者信息
Khan Sattar, Kamal Yasir
机构信息
Scholar at Institute of Management Sciences Peshawar, Pakistan.
Associate Professor, at Institute of Management Sciences Peshawar, Pakistan.
出版信息
Data Brief. 2022 Jan 28;41:107879. doi: 10.1016/j.dib.2022.107879. eCollection 2022 Apr.
The data set of this article is related to the paper "Do Board of Directors' Characteristics Matter in Restraining Earnings Manipulation? Empirical Evidence from Pakistan Stock Exchange" Khan and Kamal, (2021) [1]. This data article presents the raw data of 315 non-financial listed firms of the Pakistan Stock Exchange (hereafter, PSX). The data relating to the Board of Directors has been manually extracted from 1890 annual reports of the concerned companies and the financial data were extracted from State Bank of Pakistan sources, business-recorder and PSX Data portal. The dataset is an unbalanced panel data consisting of 1882 firms' year's observations from 2014 to 2019 based on 315 non-financial listed firms consists of 20 variables. This paper's dataset is valid and useful for researchers/scholars in many ways such as linking the board of directors to corporate governance, internal governance vs external governance, audit quality, financial reporting quality, firm performance, industry performance, corporate social responsibility and government regulation.
本文的数据集与论文《董事会特征在抑制盈余操纵中重要吗？来自巴基斯坦证券交易所的实证证据》（汗和卡迈勒，2021年）[1]相关。本数据文章展示了巴基斯坦证券交易所（以下简称PSX）315家非金融上市公司的原始数据。与董事会相关的数据是从相关公司的1890份年度报告中手动提取的，财务数据则从巴基斯坦国家银行资料来源、《商业纪事报》和PSX数据门户网站提取。该数据集是一个不平衡面板数据，基于315家非金融上市公司，由2014年至2019年1882家公司的年度观测值组成，包含20个变量。本文的数据集在许多方面对研究人员/学者是有效且有用的，比如将董事会与公司治理、内部治理与外部治理、审计质量、财务报告质量、公司业绩、行业业绩、企业社会责任以及政府监管联系起来。
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