data & code
Disclaimer
You may download the data and programming codes for your research/teaching use. The data is provided as is. I would appreciate it if you make proper acknowledgements in your work. If you find any errors in the data and codes, please feel free to inform me. Thanks!
TPP--Technological Peer Pressure
The 'TPP' measure proposed by Cao, Ma, Tucker, and Wan (2018). 'Technological Peer Pressure and Product Disclosure'. The Accounting Review, Vol 93 (6), pp 95-126.
The data file contains the TPP measure for Compustat firms for fiscal years 1990-2019, in Stata .dta format.
FSS--Financial Statement Similarity
The 'FSS' measure proposed by Brown, Ma, and Tucker(2023). 'Financial statement similarity'. Contemporary Accounting Research, 40(4), 2577–2615.
The data file contains the FSS measure for Compustat firms for fiscal years 1997-2021, in Stata .dta format. Three versions of data for download: (1) the firm-year version; (2) the firm-pair version, transformation at 3-digit SIC industry level; (3) the firm-pair version, transformation at 2-digit SIC industry level.
A coding guidance for calculating FSS in R is also provided.