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.

本数据集汇聚了评估综合保证（综合保证质量）与（1）综合报告质量，（2）企业价值（托宾Q值），（3）股票流动性（买卖价差），以及（4）预期未来现金流（目标价格预测）之间关联的相关变量，通过普通最小二乘回归分析进行探究。数据覆盖了2011年至2017年间在约翰内斯堡证券交易所（JSE）上市的百强企业。数据收集方法为定量分析。数据通过包括Compustat Global、机构经纪商估算系统（IBES）、汤森路透资产4、Datastream、SENS、IRESS、全球报告倡议组织报告列表在内的多种平台收集，并辅以大量手工收集。数据整理与分析工作利用STATA和SAS软件完成。