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.
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