Data set for IFRS adoption and value relevance in SSA

Data was derived from the Bloomberg portal and DataStream. IFRS adoption was a dummy variable showing 1 if the company implemented IFRS in that year and 0 otherwise. The other variables are share price 3 months and 6 months after the fiscal year end, earnings (EPS), book value per share, operating cash flow, leverage, firm size (log total assets), and growth opportunity (market to book value). These data are available for South Africa, Nigeria and Kenya.

数据源于彭博门户与DataStream平台。国际财务报告准则（IFRS）的采用情况以虚拟变量表示，若公司在当年实施了IFRS，则该变量值为1，否则为0。其他变量包括年度财务报告结束后3个月和6个月内的股价、收益（每股收益）、每股账面价值、经营活动现金流、杠杆比率、公司规模（总资产的对数）以及增长机遇（市净率）。上述数据涵盖了南非、尼日利亚和肯尼亚三国。