Supplementary Material > Volume 113 Issue 490 (October 2003)
Volume 113 Issue 490 (October 2003)
Debt, Incentives and Performance: Evidence from UK Panel Data
Roberta Dessí, Donald Robertson
File size: 459KB
Description of data:
DEBT Ratio of debt (long-term liabilities, bank loans and overdrafts) to total net assets
Q Market value of equity plus book value of debt divided by book value of equity and debt
SIZE Log of real value of sales (at 1985 prices)
SHCH Standard deviation of change in real operating income divided by mean (over previous 8 years)
EMP Log of number of employees
COLL Tangible fixed assets plus stocks and work in progress, divided by total net assets
PI Operating income (gross of tax, interest and depreciation) divided by total net assets
DEPR Total depreciation divided by total gross assets
SALES Sales
YEAR Year
COMPANY Company id number
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