Mgammal Mahfoudh, Al-Matari Ebrahim
Accounting Department, College of Business, Jouf University, Sakaka, Saudi Arabia.
Amran University, Amran, Yemen.
F1000Res. 2023 Apr 14;12:405. doi: 10.12688/f1000research.132949.1. eCollection 2023.
Company profitability is a crucial indicator that can be used for developing and sustaining trust in accounting information and, thus, inefficient capital markets. Companies with good financial statements' key indicators have a more extensive customer base and can diversify their revenue streams, making them more resilient to economic downturns. Assembling and managing taxes is a critical underpinning to protecting a country's financial intensity and developing a country's tax-system. VAT is a primary source of financial gain in developing nations, which differs from economic income in developed countries, where economic income is primarily derived from tax income. In emerging economies, the existing practice requires firms to effectively and efficiently publish annual-reports and indicators on market-websites, as users rely heavily on timely-information and need it to make decisions. However, these practices fell short of expectations, requiring more research. These variables are crucial for most accounting/economics/taxation research models and the lack of easily attainable data in well-known databases (e.g., ARGAAM; DataStream). This article is primarily a dataset for analysing taxation, performance variables, and key financial-statement indicators. The data describes the raw, combined, and filtered information at the company level, such as company profit and government debt in Saudi Arabia. It combines a firm-level panel dataset sample of company profit that its measures scaled by total assets and include: earnings before interest, taxes, decrease and amortisation, earnings before interest and taxes, earnings after taxes and earnings before taxes-moreover, the time series dataset sample of 11 financial statements' key indicators. The dataset results from 494 company-year observations (226-panel data sample and 268-time series data sample) from 2019 to 2020. Data has been collected from taxation reports, corporate annual reports, ARGAAM database, FinBox database, the Trading Economics database and the Tadawul-market website in Saudi Arabia.
公司盈利能力是一个关键指标，可用于建立和维持对会计信息的信任，进而维持低效资本市场的信任。拥有良好财务报表关键指标的公司拥有更广泛的客户群，并且可以使其收入来源多样化，从而使其在经济衰退中更具韧性。征税和管理税收是保护一个国家金融实力和发展国家税收制度的关键支撑。增值税是发展中国家财政收入的主要来源，这与发达国家的经济收入不同，在发达国家，经济收入主要来自税收收入。在新兴经济体中，现行做法要求企业在市场网站上有效且高效地发布年度报告和指标，因为用户严重依赖及时信息并需要它来做出决策。然而，这些做法未达预期，需要更多研究。这些变量对大多数会计/经济/税收研究模型至关重要，而且在知名数据库（如ARGAAM；DataStream）中缺乏易于获取的数据。本文主要是一个用于分析税收、绩效变量和关键财务报表指标的数据集。该数据描述了公司层面的原始、合并和筛选信息，例如沙特阿拉伯的公司利润和政府债务。它结合了一个公司利润的企业层面面板数据集样本，其衡量标准按总资产进行缩放，包括：息税折旧摊销前利润、息税前利润、税后利润和税前利润——此外，还有11个财务报表关键指标的时间序列数据集样本。该数据集来自2019年至2020年的494个公司年度观测值（226个面板数据样本和268个时间序列数据样本）。数据已从税收报告、公司年度报告、ARGAAM数据库、FinBox数据库、交易经济学数据库以及沙特阿拉伯的塔达乌尔市场网站收集。
