How Market Cycles Shape Financial Transparency: Evidence from an Emerging Stock Market

This dataset contains the data used in the manuscript "How Market Cycles Shape Financial Transparency: Evidence from an Emerging Stock Market" by Mojtaba Mohammadian. It includes firm-level data covering the following variables: It includes firm-level data for companies listed on the Tehran Stock Exchange (TSE), covering the following variables: company symbol, absolute discretionary accruals (abs_DA), leverage (debt ratio), return on assets (ROA), sales growth (Sale_gr), and a dummy variable for boom/recession (boom).