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Measures

My (growing) collection of various measures' definitions. Please see frds.io for how to compute all these measures in one click.

Firm Characteristics

  • Accounting Restatements
    • Number of various accounting restatements during the past (n) fiscal year.
    • Source: wrds.comp.funda, wrds.audit.auditnonreli.
  • Asset Tangibility
    • Property, Plant and Equipment (Net) scaled by total assets.
    • Source: wrds.comp.funda.
  • Board Independence
    • Board size and independence measured as the ratio of independent board members to board size.
    • Source: wrds.funda, wrds.boardex.na_wrds_company_profile, wrds.boardex.na_wrds_org_composition.
  • Book Leverage
    • Amount of debts scaled by the firm's total debts plus common equity.
    • Source: wrds.comp.funda.
  • Capital Expenditure
    • Capital expenditures scaled by total assets.
    • Source: wrds.comp.funda.
  • Credit Rating
    • S&P credit rating.
    • Source: wrds.ciq.erating, wrds.ciq.gvkey.
  • Executive Ownership
    • Various measures of executive stock ownership.
    • Source: wrds.comp.funda, wrds.execcomp.anncomp.
  • Firm Size
    • Natural logarithm of total assets.
    • Source: wrds.comp.funda.
  • Market-to-Book Ratio
    • Market value of common equity to book value of common equity.
    • Source: wrds.comp.funda.
  • ROA
    • Income before extraordinary items scaled by total assets.
    • Source: wrds.comp.funda.
  • ROE
    • Income before extraordinary items scaled by common equity.
    • Source: wrds.comp.funda.
  • Stock Delisting
    • Stocks delisted due to financial troubles or as a result of being merged.
    • Source: wrds.crsp.dse.
  • Tobin's Q

Bank Holding Company (BHC) Characteristics


Last update: August 15, 2020

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