Data · dataset · 2025
Estimating and imputing missing tax loss carryforward data to reduce measurement error
Listed in IISH Dataverse
Description
On this page, you find the imputed tax loss carryforward (TLCF) values based on the algorithm presented in Max, Wielhouwer & Wiersma (2023). Estimating and imputing missing tax loss carryforward data to reduce measurement error. European Accounting Review 32(1), 55-84. doi.org/10.1080/09638180.2021.1924812 .
Note that the dataset contains only the imputations for the missing values on Compustat. If the Compustat TLCF is available, we have not included it in the dataset here. We download all observations from Compustat from the period 1982 up until the most recent year.
Read the rest (3 more)
Missing values on the input variables for the Shevlin (1990) taxable income measure are replaced by zero. We drop firms from the sample if years are missing in their time series.
Note
We seek to update the dataset each year with the latest imputations, so pay attention to the 'Versions' tab of this dataset. Each update will be posted in a new version.
Links
Where it is published
- Dataverse dataset page dataverse.nl/dataset.xhtml?persistentId=doi%3A10.34894%2FN9J1WE ↗
landing page · from datasets iisg amsterdam
- DOI doi.org/10.34894/n9j1we ↗
DOI / persistent id · from datasets iisg amsterdam
Catalogue records · 1
- Dataverse API dataverse.nl/api/datasets/:persistentId/?persistentId=doi%3A10.34894%2FN9J1… ↗
metadata API · from datasets iisg amsterdam
Topics
- Stated by source
- Business and Management
- From keywords
- Economics & Finance
Provenance · 1 source records, 8 field assertions
| Source | Key | Last seen | Raw |
|---|---|---|---|
| IISH Dataverse | doi:10.34894/N9J1WE | 13 d ago | JSON v1 |
| Field | Assertion | Extractor | Evidence |
|---|---|---|---|
| concepts[field].dataverse_subject:business-and-management | source · datasets iisg amsterdam | connector:datasets_iisg_amsterdam@1.0.0 | /subjects |
| concepts[field].local:field:economics-finance | mapping · datasets iisg amsterdam | connector:datasets_iisg_amsterdam@1.0.0 | /subjects |
| created_date | source · datasets iisg amsterdam | connector:datasets_iisg_amsterdam@1.0.0 | |
| description | source · datasets iisg amsterdam | connector:datasets_iisg_amsterdam@1.0.0 | /description |
| publication_date | source · datasets iisg amsterdam | connector:datasets_iisg_amsterdam@1.0.0 | |
| title | source · datasets iisg amsterdam | connector:datasets_iisg_amsterdam@1.0.0 | /name |
| updated_date | source · datasets iisg amsterdam | connector:datasets_iisg_amsterdam@1.0.0 | |
| version_label | source · datasets iisg amsterdam | connector:datasets_iisg_amsterdam@1.0.0 |