Replication package for "Leverage and Financial Distress: A Meta-Analysis of Empirical Evidence"

Data and code underlying a meta-analysis of the relationship between leverage and corporate financial distress. The dataset contains 819 hand-coded estimates from 217 peer-reviewed studies, harmonized from incompatible reporting scales onto a common log-odds-equivalent measure and a scale-free partial correlation. A single R script reproduces every table and figure in the paper and ends with 35 automated checks against the published values. See README.md for the variable dictionary, the run instructions, and two caveats about the reconstructed standard error and the sign-coding rule.