Financial Ratios in Empirical Corporate Finance Research
This paper and the associated code provides guidance on the appropriate estimation of financial ratios for empirical research corporate finance, corporate governance and accounting. Practical examples are provided employing the widely-used Compustat database accessed though Wharton Research Data Services (WRDS). This is the companion Github repository for the paper and the associated SAS code is made available to assist researchers in estimating key financial ratios consistently.
Please cite e the following paper when using the data: Balogh, Attila, 2021, Financial Ratios in Empirical Corporate Finance Research, https://ssrn.com/abstract=3053402
Attila Balogh
Samuel Curtis Johnson School of Management
Cornell SC Johnson College of Business