386 firm-year observations examine the association between audit-trailed ESG disclosure credibility and market valuation. The data, authored by Azeez Busayo Kehinde, supports hedonic pricing models and two-way fixed-effects regressions. Evidence suggests disclosure credibility relates more to reporting reputation than a short-run valuation premium in a mature reporting environment.
Use Cases
- Estimating hedonic pricing models based on ESG disclosure credibility metrics mentioned in the description
- Conducting two-way fixed-effects panel regressions to control for sector, year, and firm effects
- Analyzing the relationship between audit-trailed disclosure quality and firm valuation for UK listed firms
- Testing hypotheses about reporting reputation versus short-run valuation premiums in mature markets
Strengths
- Includes 386 firm-year observations from 97 distinct FTSE-listed firms
- Covers a four-year time range from FY2021 to FY2024
- Released under a permissive CC-BY-4.0 license for reuse
Limitations
- Column-level documentation is absent; field semantics must be inferred after download
- Row count is unknown, which may limit suitability assessment
- Data may reflect temporal and geographic bias inherent to its UK FTSE firm focus
Provenance
- Source
- figshare
- Collection Method
- Likely compiled from financial reports and market data for UK FTSE firms
- Time Range
- FY2021 to FY2024
- Freshness
- Last updated 2026-05-03 23:57:41; freshness should be verified
- Geography
- United Kingdom (UK listed firms)