Agency costs, Capital Structure and Ownership

The dataset contains data for 109 russian public companies for the period 2016-2020. Data includes such financial indicators as financial leverage ratios (total debt-to-capital ratio, total debt-to-equity ratio, total debt-to-total assets ratio), asset turnover, % share of SGA, CAPEX and FCF in revenue, dividend payout ratio, return on assets, Market Cap-to-Book Value ratio and sales growth (calculated as the natural logarithm of changes in revenue). The dataset also contains quantitative information about the corporate governance: % shares held by management, government, institutional and foreign investors as well as characteristics of the Board of Directors: Board size, % of independent and non-executive directors, CEO duality, collegial/sole management and some other dummy variables. Sources of information provided include Bloomberg, Thomson Reuters Eikon, companies' annual reports and other open sources. Data from this dataset can be used to analyze the problem of agency conflicts and its dependencies with the capital and ownership structures of firms.

本数据集涵盖2016至2020年间109家俄罗斯上市公司的相关数据。数据包含如下财务指标：财务杠杆比率（总债务资本比率、总债务权益比率、总债务总资产比率）、资产周转率、销售、一般及行政费用（SGA）占营收比例、资本支出（CAPEX）与自由现金流（FCF）占营收比例、股利支付率、资产收益率、市净率（Market Cap-to-Book Value ratio）以及营收增长率（以营收变动的自然对数计算所得）。本数据集同时包含公司治理相关量化信息：管理层、政府、机构及外国投资者持股比例，以及董事会特征数据，具体包括董事会规模、独立董事与非执行董事占比、CEO两职合一、合议制与独任制管理模式，以及其他若干虚拟变量。本数据集的信息来源包括彭博（Bloomberg）、汤森路透Eikon（Thomson Reuters Eikon）、上市公司年报及其他公开渠道。本数据集可用于分析代理冲突问题及其与企业资本结构、所有权结构的相关性。