Earnings management quarterly

[Vivek Sarati]

Anyone has the command to run Discretionary accrual for quarterly data?

I needed to run a cross sectional loop with Year, quarter and Industry.


Thanks.

[Carlo Lazzaro]

Vivek:
please read (and act on) https://www.statalist.org/forums/for...auditor-tenure #2. Thanks.

[Vivek Sarati]

input int ID str63 CompanyName int Year byte(Quarter IFRS) double(AnnualizedOPV RevenueMillionUSD NetincomeaftertaxMillionUS TotalAssetsMillionUSD)
1 "TotalEnergies SE" 2014 1 1 .0430214598795983 54855 3435 243392
1 "TotalEnergies SE" 2014 2 1 .017429017888127285 56207 3129 248770
1 "TotalEnergies SE" 2014 3 1 .0038207161852294134 54222 3528 246576
1 "TotalEnergies SE" 2014 4 1 .14084210096426555 46734 -5842 229798
1 "TotalEnergies SE" 2015 1 1 .4463632782719221 36963 2508 227921
1 "TotalEnergies SE" 2015 2 1 .12644396547954678 39269 3013 234476
1 "TotalEnergies SE" 2015 3 1 .18084697114729226 34897 1065 229125
1 "TotalEnergies SE" 2015 4 1 .18216151569875141 32292 -1800 224484
1 "TotalEnergies SE" 2016 1 1 .3815784198538971 27522 1621 224159
1 "TotalEnergies SE" 2016 2 1 .08179891385243747 31711 2118 225346
1 "TotalEnergies SE" 2016 3 1 .10090272766215969 31825 1980 229505
1 "TotalEnergies SE" 2016 4 1 .22364102935022348 36867 487 230978
1 "TotalEnergies SE" 2017 1 1 .09073784875844414 36093 2779 231009
1 "TotalEnergies SE" 2017 2 1 .1013162346421211 34482 2027 233905
1 "TotalEnergies SE" 2017 3 1 .03352869850582516 37082 2763 236508
1 "TotalEnergies SE" 2017 4 1 .05783158683155091 41442 730 242631
1 "TotalEnergies SE" 2018 1 1 .12514690210662033 43292 2649 257016
1 "TotalEnergies SE" 2018 2 1 .10490826740759891 46102 3634 252005
1 "TotalEnergies SE" 2018 3 1 .10343314054329453 48400 4087 264302
1 "TotalEnergies SE" 2018 4 1 .23768407869194524 46312 1180 256762
1 "TotalEnergies SE" 2019 1 1 .044908547401451365 45124 3140 264863
1 "TotalEnergies SE" 2019 2 1 .5818605343311758 45202 2804 267500
1 "TotalEnergies SE" 2019 3 1 .13081822910089425 42538 2845 267441
1 "TotalEnergies SE" 2019 4 1 .11618942029127438 43385 2649 273294
1 "TotalEnergies SE" 2020 1 1 .49899284447649594 38577 2 263184
1 "TotalEnergies SE" 2020 2 1 .7099514058617059 21562 -8422 259405
1 "TotalEnergies SE" 2020 3 1 .1497289712032274 27217 181 256982
1 "TotalEnergies SE" 2020 4 1 .1581079333876871 32348 903 266132
2 "INA dd" 2014 1 1 .0430214598795983 998.324716733018 43.4132545529876 4444.72465908886
2 "INA dd" 2014 2 1 .017429017888127285 1124.18655097614 23.6804049168474 4655.82067968185
2 "INA dd" 2014 3 1 .0038207161852294134 1171.33905013193 34.7955145118734 4155.01319261214
2 "INA dd" 2014 4 1 .14084210096426555 774.035420619861 -392.156862745098 3512.80834914611
2 "INA dd" 2015 1 1 .4463632782719221 533.202302400674 7.01951424961393 3257.75656324582
2 "INA dd" 2015 2 1 .12644396547954678 808.037811178957 40.8055425082198 3338.71535932363
2 "INA dd" 2015 3 1 .18084697114729226 823.995207971131 4.52905167501863 3213.28911420515
2 "INA dd" 2015 4 1 .18216151569875141 557.000895636968 -252.626490951223 2897.59883993688
2 "INA dd" 2016 1 1 .3815784198538971 393.93205353358 -9.99212741476413 3031.09671168171
2 "INA dd" 2016 2 1 .08179891385243747 545.043981344826 13.1353680854832 3026.74301906842
2 "INA dd" 2016 3 1 .10090272766215969 701.843648988387 44.7444032084281 3032.29378666347
2 "INA dd" 2016 4 1 .22364102935022348 634.190535925848 -31.6398355286083 2828.35040769392
2 "INA dd" 2017 1 1 .09073784875844414 548.961211895592 28.0637447917412 2847.7541845048
2 "INA dd" 2017 2 1 .1013162346421211 702.057435454517 104.105617076406 3026.31173077516
2 "INA dd" 2017 3 1 .03352869850582516 801.476736664405 55.6931669375069 3068.64616695328
2 "INA dd" 2017 4 1 .05783158683155091 826.200704111624 -.32298698362456 3110.84913277995
2 "INA dd" 2018 1 1 .12514690210662033 614.652111881615 .995388035435814 3245.46268953847
2 "INA dd" 2018 2 1 .10490826740759891 916.73395715575 83.4402064630536 3167.08624265742
2 "INA dd" 2018 3 1 .10343314054329453 1051.63659089134 81.8686040153113 3205.06210452308
2 "INA dd" 2018 4 1 .23768407869194524 947.663348864569 18.5755638457609 3210.78621073977
2 "INA dd" 2019 1 1 .044908547401451365 642.048028998641 8.60897145446307 3122.79111916629
2 "INA dd" 2019 2 1 .5818605343311758 852.480698840393 20.1470271600381 3398.54203192766
2 "INA dd" 2019 3 1 .13081822910089425 994.011799844042 72.5352009063222 3243.4858092898
2 "INA dd" 2019 4 1 .11618942029127438 911.104414645171 -28.9287328612325 3244.2368540003
2 "INA dd" 2020 1 1 .49899284447649594 571.164028818611 -115.303376638407 3082.23141691502
2 "INA dd" 2020 2 1 .7099514058617059 464.916056823074 -24.9380260364867 3065.89279617617
2 "INA dd" 2020 3 1 .1497289712032274 640.383392527568 -13.8033717449633 3044.18629899034
2 "INA dd" 2020 4 1 .1581079333876871 579.529446054698 -13.4397720096507 3075.92661560633
3 "Energy House Holding Company KSCP" 2014 1 1 .0430214598795983 11.2172879428592 1.17754166518603 274.245908105611
3 "Energy House Holding Company KSCP" 2014 2 1 .017429017888127285 13.1958980556642 -13.0123449329968 263.501311626915
3 "Energy House Holding Company KSCP" 2014 3 1 .0038207161852294134 12.0622565526818 4.56633570560667 265.523846554418
3 "Energy House Holding Company KSCP" 2014 4 1 .14084210096426555 10.3432114793304 2.13847625555176 261.98430474889
3 "Energy House Holding Company KSCP" 2015 1 1 .4463632782719221 12.9637268279695 -3.55621526275502 254.487749192931
3 "Energy House Holding Company KSCP" 2015 2 1 .12644396547954678 16.9052142266336 1.10982961124897 257.57270471464
3 "Energy House Holding Company KSCP" 2015 3 1 .18084697114729226 10.3675656893242 1.06836984578728 257.794149182606
3 "Energy House Holding Company KSCP" 2015 4 1 .18216151569875141 13.1772370590175 -23.6407187603033 226.913781734257
3 "Energy House Holding Company KSCP" 2016 1 1 .3815784198538971 15.3572343107337 3.23986997479103 230.033408517978
3 "Energy House Holding Company KSCP" 2016 2 1 .08179891385243747 8.53338972368727 -8.67885361727535 217.900066341593
3 "Energy House Holding Company KSCP" 2016 3 1 .10090272766215969 7.69591334972424 -9.18799255764503 216.860425941923
3 "Energy House Holding Company KSCP" 2016 4 1 .22364102935022348 11.7533662977274 -54.4756238129544 167.559024821534
3 "Energy House Holding Company KSCP" 2017 1 1 .09073784875844414 8.17548080078766 .869721037085658 165.260876271743
3 "Energy House Holding Company KSCP" 2017 2 1 .1013162346421211 4.13809980171844 -.954983476536682 163.971427627231
3 "Energy House Holding Company KSCP" 2017 3 1 .03352869850582516 6.08920271838223 -3.51461627714238 156.914719045251
3 "Energy House Holding Company KSCP" 2017 4 1 .05783158683155091 8.19137033968517 -1.87990389395195 160.55773985087
3 "Energy House Holding Company KSCP" 2018 1 1 .12514690210662033 1.96433774391874 1.38721264367816 144.926369954558
3 "Energy House Holding Company KSCP" 2018 2 1 .10490826740759891 5.82143991004696 2.7433692704544 129.517368873603
3 "Energy House Holding Company KSCP" 2018 3 1 .10343314054329453 8.49268687268885 -.502350765979926 130.682048996302
3 "Energy House Holding Company KSCP" 2018 4 1 .23768407869194524 5.4498317387001 .520567469482019 111.242642692181
3 "Energy House Holding Company KSCP" 2019 1 1 .044908547401451365 4.48966957093539 -7.28677954956436 125.463702120664
3 "Energy House Holding Company KSCP" 2019 2 1 .5818605343311758 6.86012867040581 -4.34933025404157 132.571247113164
3 "Energy House Holding Company KSCP" 2019 3 1 .13081822910089425 4.29005428524428 -1.6187695344629 112.283480835664
3 "Energy House Holding Company KSCP" 2019 4 1 .11618942029127438 3.91688624731715 -5.1089087006769 105.912788509163
3 "Energy House Holding Company KSCP" 2020 1 1 .49899284447649594 3.20269304403318 -5.12265475430759 92.741869814933
3 "Energy House Holding Company KSCP" 2020 2 1 .7099514058617059 2.55301596592202 4.94453549247228 100.643959938868
3 "Energy House Holding Company KSCP" 2020 3 1 .1497289712032274 .488465556643813 -.092174338883448 106.172148220699
3 "Energy House Holding Company KSCP" 2020 4 1 .1581079333876871 2.9131445505433 -3.67798156075074 92.3345999341456
4 "Suncor Energy Inc" 2014 1 1 .0430214598795983 9360.97031136857 1344.13468501086 72611.3323678494
4 "Suncor Energy Inc" 2014 2 1 .017429017888127285 9792.81897440705 197.806318552545 74483.9223774257
4 "Suncor Energy Inc" 2014 3 1 .0038207161852294134 9088.0671668453 820.828867452662 71067.3454805288
4 "Suncor Energy Inc" 2014 4 1 .14084210096426555 7659.66603546221 72.3016009640214 68575.4863143398
4 "Suncor Energy Inc" 2015 1 1 .4463632782719221 5619.58064007567 -268.800252246571 63056.1248620527
4 "Suncor Energy Inc" 2015 2 1 .12644396547954678 6480.6660795773 583.620206548715 64572.8924825875
4 "Suncor Energy Inc" 2015 3 1 .18084697114729226 5622.74639423077 -282.451923076923 60645.2824519231
4 "Suncor Energy Inc" 2015 4 1 .18216151569875141 4696.14856564781 -1450.24929546933 56020.6662331093
4 "Suncor Energy Inc" 2016 1 1 .3815784198538971 4340.20301445709 197.631498000615 66573.3620424485
4 "Suncor Energy Inc" 2016 2 1 .08179891385243747 4576.33676390931 -568.753385436818 68703.8613325079
4 "Suncor Energy Inc" 2016 3 1 .10090272766215969 5644.092328788 298.621162489525 68065.0567532566
4 "Suncor Energy Inc" 2016 4 1 .22364102935022348 5837.67684288905 395.383469843634 66047.6545048399
4 "Suncor Energy Inc" 2017 1 1 .09073784875844414 5850.04883179325 1015.70129967696 66381.188490722
4 "Suncor Energy Inc" 2017 2 1 .1013162346421211 5578.61441135627 335.596358586638 67348.4030242247
4 "Suncor Energy Inc" 2017 3 1 .03352869850582516 6387.26237266383 1033.92957407556 70542.2314911366
4 "Suncor Energy Inc" 2017 4 1 .05783158683155091 7134.45177705335 1098.83119980918 71156.8736582651
end

[Vivek Sarati]

Please advise if dataex is okay. thanks.