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A comprehensive dataset of board of directors attributes of Pakistan stock exchange listed non-financial firms
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 Paki...
Autores principales: | , |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
Elsevier
2022
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Materias: | |
Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8819120/ https://www.ncbi.nlm.nih.gov/pubmed/35146095 http://dx.doi.org/10.1016/j.dib.2022.107879 |
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author | Khan, Sattar Kamal, Yasir |
author_facet | Khan, Sattar Kamal, Yasir |
author_sort | Khan, Sattar |
collection | PubMed |
description | 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. |
format | Online Article Text |
id | pubmed-8819120 |
institution | National Center for Biotechnology Information |
language | English |
publishDate | 2022 |
publisher | Elsevier |
record_format | MEDLINE/PubMed |
spelling | pubmed-88191202022-02-09 A comprehensive dataset of board of directors attributes of Pakistan stock exchange listed non-financial firms Khan, Sattar Kamal, Yasir Data Brief Data Article 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. Elsevier 2022-01-28 /pmc/articles/PMC8819120/ /pubmed/35146095 http://dx.doi.org/10.1016/j.dib.2022.107879 Text en © 2022 The Author(s). Published by Elsevier Inc. https://creativecommons.org/licenses/by/4.0/This is an open access article under the CC BY license (http://creativecommons.org/licenses/by/4.0/). |
spellingShingle | Data Article Khan, Sattar Kamal, Yasir A comprehensive dataset of board of directors attributes of Pakistan stock exchange listed non-financial firms |
title | A comprehensive dataset of board of directors attributes of Pakistan stock exchange listed non-financial firms |
title_full | A comprehensive dataset of board of directors attributes of Pakistan stock exchange listed non-financial firms |
title_fullStr | A comprehensive dataset of board of directors attributes of Pakistan stock exchange listed non-financial firms |
title_full_unstemmed | A comprehensive dataset of board of directors attributes of Pakistan stock exchange listed non-financial firms |
title_short | A comprehensive dataset of board of directors attributes of Pakistan stock exchange listed non-financial firms |
title_sort | comprehensive dataset of board of directors attributes of pakistan stock exchange listed non-financial firms |
topic | Data Article |
url | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8819120/ https://www.ncbi.nlm.nih.gov/pubmed/35146095 http://dx.doi.org/10.1016/j.dib.2022.107879 |
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