THE GROWTH IMPACT ON COMPANY VALUE: EVIDENCE FROM THE E-COMMERCE SECTOR

The data contains financial information on the companies from the e-commerce industry worldwide over the period from 2017 to 2021 (panel data for 173 companies).<br> The list of variables:<br> 1. Current trading multiples (EV/GMV, EV/Revenue, EV/Gross Profit, EV/EBITDA, EV/EBIT)<br> 2. Control variables: Dummy_Dev (1 - developed country, 0 - developing country), Dummy_Ind (1 - primarily marketplace, 0 - primarily retail)<br> 3. Breakeven point (Dummy_GP, Dummy_EBITDA)<br> 4. Growth of financial indicators (GMV, Revenue, Gross Profit, EBITDA, EBIT)<br> 5. Gross Profit margin, EBITDA margin, EBIT margin<br> 6. Standard deviation of forecasted revenues (G_stdev)本数据集收录2017年至2021年间全球电商行业企业的财务信息，共计173家企业的面板数据（panel data）。变量清单如下： 1. 当期交易估值乘数：EV/GMV、EV/Revenue、EV/Gross Profit、EV/EBITDA、EV/EBIT（其中EV为企业价值（Enterprise Value），GMV为商品交易总额（Gross Merchandise Value），EBITDA为息税折旧摊销前利润（Earnings Before Interest, Taxes, Depreciation and Amortization），EBIT为息税前利润（Earnings Before Interest and Taxes））； 2. 控制变量：虚拟变量Dummy_Dev（取值为1时代表企业位于发达国家，取值为0时代表企业位于发展中国家）、虚拟变量Dummy_Ind（取值为1时代表企业以平台市场业务为主，取值为0时代表企业以零售业务为主）； 3. 盈亏平衡点相关指标：Dummy_GP、Dummy_EBITDA； 4. 财务指标增长率：GMV、营业收入、毛利、EBITDA、EBIT的增速； 5. 利润率指标：毛利率、EBITDA利润率、EBIT利润率； 6. 营收预测标准差：G_stdev。