spc permanent number
fiscal year
market debt ratio
book debt ratio
earnings before interest payments and taxes, divided by total assets (lag)
ratio of market value to book value of assets (lag)
depreciation expenses as a proportion of fixed assets (lag)
log of total assets (lag)
proportion of fixed assts (lag)
=1 if research and development expenditures (lag)
research and development expenditures, divided by total assets (lag)
industry median debt ratio (lag)
=1 if firm has a public debt rating (lag)