A comprehensive dataset of board of directors attributes of Pakistan stock exchange listed non-financial firms

Data in Brief

Yasir Kamal¹  Sattar Khan² 

[1] Corresponding Author at: Scholar Room Institute of Management Sciences, 1-A, Sector E-5, Phase VII, Hayatabad, Peshawar, Khyber Pakhtunkhwa 25000, Pakistan.;Scholar at Institute of Management Sciences Peshawar, Pakistan;

关键词: Board of directors;    Audit committee;    Corporate governance;    Panel data;    Non-financial firms;    Pakistan stock exchange;   

DOI  :  

来源: DOAJ

【 摘 要 】

The data set of this article is related to the paper “Do Board of Directors’ Characteristics Matter in Restraining Earnings Manipulation? Empirical Evidence from Pakistan Stock Exchange” Khan and Kamal, (2021) [1]. This data article presents the raw data of 315 non-financial listed firms of the Pakistan Stock Exchange (hereafter, PSX). The data relating to the Board of Directors has been manually extracted from 1890 annual reports of the concerned companies and the financial data were extracted from State Bank of Pakistan sources, business-recorder1 and PSX Data portal2. The dataset is an unbalanced panel data consisting of 1882 firms’ year's observations from 2014 to 2019 based on 315 non-financial listed firms consists of 20 variables. This paper's dataset is valid and useful for researchers/scholars in many ways such as linking the board of directors to corporate governance, internal governance vs external governance, audit quality, financial reporting quality, firm performance, industry performance, corporate social responsibility and government regulation.

【 授权许可】

Unknown