Data for: Industry Doesn't Matter—Until It Does: Sector Effects on Firm Profitability Before and During COVID-19 in a Dollarized Emerging Economy

Firm-year panel data (N = 447,162 observations, 100,701 Ecuadorian firms, 21 economic sectors, fiscal years 2018-2025) used in the study "Industry Doesn't Matter—Until It Does: Sector Effects on Firm Profitability Before and During COVID-19 in a Dollarized Emerging Economy." This is the final size-matched panel used in the paper's core mixed-effects models. Variables: fiscal year, firm identifier (expediente), 1-digit and 6-digit CIIU sector codes, total assets, equity, net income, number of employees, return on assets (raw and winsorized), and data vintage. Source: Superintendencia de Compañías, Valores y Seguros del Ecuador (public administrative/regulatory data, appscvsmovil.supercias.gob.ec). Companion analysis code and manuscript available in the associated GitHub repository.