Assessing the association between combined assurance quality, integrated report quality, firm value, stock liquidity and expected future cash flows

The dataset contains the relevant variables for assessing the association between combined assurance (combined assurance quality) and (1) integrated report quality, (2) firm value (Tobin’s Q), (3) stock liquidity (bid-ask spread), and (4) expected future cash flows (target price forecasts) using ordinary least squares regression analysis.
The data covers the top 100 firms listed on the Johannesburg Stock Exchange (JSE) between 2011 and 2017. The data collection method is quantitative. Data was collected using various platforms, including Compustat Global, Institutional Brokers’ Estimate System (IBES), Thompson Reuters Asset4, Datastream, SENS, IRESS, the GRI Report List, and extensive hand-collection. Data was collated and analysed using STATA and SAS.
<br>

本数据集包含用于通过普通最小二乘回归分析（ordinary least squares regression analysis）评估联合鉴证（combined assurance，联合鉴证质量）与以下变量之间关联的相关变量：（1）综合报告质量，（2）企业价值（托宾Q值，Tobin’s Q），（3）股票流动性（买卖价差，bid-ask spread），（4）预期未来现金流（目标价格预测，target price forecasts）。
数据涵盖2011年至2017年间约翰内斯堡证券交易所（Johannesburg Stock Exchange，JSE）上市的前100家公司。数据收集方法为定量法。数据通过多种平台收集，包括Compustat Global、机构经纪人估算系统（Institutional Brokers’ Estimate System，IBES）、汤森路透Asset4、Datastream、SENS、IRESS、全球报告倡议组织（GRI）报告清单以及大量手工收集。数据整理与分析使用STATA和SAS软件。