Data

Live Academic Use

30 STI Constituents

Singapore Sustainability Disclosure Tracker

What do Singapore’s largest listed companies actually disclose about sustainability?

Academic Use

Journal of Accounting Research 2026

Diversity tokenism

Director and executive race/ethnicity data for U.S. public companies.

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Singapore Sustainability Disclosure Tracker

30 STI constituents | FY2024/25 | 28 core variables per issuer

Last updated: 12 March 2026

What do Singapore’s largest listed companies actually disclose about sustainability? This tracker codes 28 core variables across frameworks (GRI, ISSB, TCFD, TNFD), climate emissions (Scope 1–3), external assurance, governance, and nature/biodiversity for all 30 Straits Times Index constituents.

Audience: Researchers, regulators, and practitioners studying sustainability disclosure quality in Asia-Pacific markets.
Usage notes: Unit of observation is one issuer-year. Records what companies disclose, not how well they perform. No scores or rankings are computed. See the codebook for variable definitions and coding rules.
Coverage: All 30 STI constituents as of March 2026. Most reports cover FY ending Dec 2024; non-calendar FY companies (SIA, Singtel, Mapletree trusts, Frasers trusts, SGX, Thai Bev, SATS) use their latest available reports.
Quality assurance: Initial coding is LLM-assisted and stored with page-level evidence. Ambiguous, visual, or disputed cases are rechecked against the underlying PDF before corrections are synced back to the source files and live tracker.
Access: Free for academic and educational use. The live tracker is public; for raw data access, contact klaw@ntu.edu.sg.

Dimension	Adoption
GRI Standards	29/30 (97%)
ISSB S2 (Climate)	24/30 (80%)
TCFD	27/30 (90%)
Scope 1 & 2 quantitative	29/30 (97%)
External assurance	20/30 (67%)
TNFD-aligned disclosure	5/30 (17%)

Explore Tracker Codebook Standards Timeline

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Diversity tokenism

Journal of Accounting Research 2026, 64(1): 317–363

Director and executive race/ethnicity data for U.S. public companies.

Audience: Researchers studying board diversity, corporate governance, or DEI compliance.
Usage notes: Data covers director and executive demographics across U.S. public firms. Requires a brief form submission for access.
DOI/Archive: 10.1111/1475-679X.70019

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Academic Use

The Accounting Review 2022

Taxes and haven activities

172,513 firm-years of textual analysis identifying active versus passive haven usage.

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Academic Use

Journal of Financial Reporting 2023

Good-bye I/B/E/S (or not?)

Stata codes and linking table for matching IBES vintage data.

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Taxes and haven activities: Evidence from linguistic cues

The Accounting Review 2022 | 172,513 firm-years | 1993–2025 | Updated annually

Last updated: April 2026

Textual analysis of 10-K filings to identify firms actively using tax havens versus passively holding haven subsidiaries.

Audience: Tax researchers, corporate finance scholars, and regulators studying offshore tax planning.
Usage notes: 172,513 firm-years covering 1993 to 2025. Updated annually. Includes both firm-level active haven scores and country-level tax planning opportunity measures.
DOI/Archive: 10.2308/TAR-2020-0163

Request Access Country Tax Planning Paper

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Good-bye I/B/E/S (or not?)

Journal of Financial Reporting 2023 | Stata codes and linking table

Last updated: 2025

Stata codes and linking table for matching IBES vintage data without methodological pitfalls.

Audience: Empirical accounting and finance researchers who use analyst forecast data from I/B/E/S.
Usage notes: Includes Stata do-files and a linking table. Addresses known matching errors in standard IBES-CRSP/Compustat merges. See annual updates for the latest corrections.
DOI/Archive: 10.2308/JFR-2021-031

Request Access Paper Tutorial 2023 Update 2024 Update 2025 Update

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Open Access

Management Science 2025

AI and the audit industry

Open Access

Management Science 2022

Immigration and minority advisors

Open Access

Management Science 2021

Economy and financial advisors

How does artificial intelligence shape the audit industry?

Management Science 2025

Replication package for “How does artificial intelligence shape the audit industry?”

Audience: Researchers studying AI adoption in auditing and professional services.
Usage notes: Full replication package hosted by INFORMS. Includes code and data to reproduce all tables and figures.
DOI/Archive: 10.1287/mnsc.2022.04040.

Download from INFORMS Paper

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Public concern about immigration and customer complaints against minority financial advisors

Management Science 2022

Replication materials for “Public concern about immigration and customer complaints against minority financial advisors.”

Audience: Researchers in discrimination, behavioral finance, or financial regulation.
Usage notes: Full replication package hosted by INFORMS. Includes code and data to reproduce all analyses.
DOI/Archive: 10.1287/mnsc.2021.4283.

Download from INFORMS Paper

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How does the economy shape the financial advisory profession?

Management Science 2021

Replication materials for “How does the economy shape the financial advisory profession?”

Audience: Researchers studying labor markets, financial advisors, or economic cycles.
Usage notes: Full replication package hosted by INFORMS. Includes code and data to reproduce all analyses.
DOI/Archive: 10.1287/mnsc.2020.3655.

Download from INFORMS Paper

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Open Access

J. of Accounting Research 2019

Criminal background checks

Replication package for investor protection through background checks.

Academic Use

J. of Accounting Research 2015

Taxes and financial constraints

IRS Audit Adjustment Score formula and Loughran-McDonald dictionary.

Financial gatekeepers and investor protection: Evidence from criminal background checks

Journal of Accounting Research 2019

Replication materials for “Financial gatekeepers and investor protection: Evidence from criminal background checks.”

Audience: Researchers in financial regulation, investor protection, or criminal justice.
Usage notes: Replication package hosted by the Journal of Accounting Research. Includes code and data for all analyses.
DOI/Archive: 10.1111/1475-679X.12265.

Download from JAR Paper

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Taxes and financial constraints: Evidence from linguistic cues

Journal of Accounting Research 2015

IRS Audit Adjustment Score formula and supplementary materials.

Audience: Tax researchers studying IRS enforcement and corporate tax sheltering.
Usage notes: Includes the IRS Audit Adjustment Score formula (text file) and a link to the Loughran-McDonald dictionary used for textual analysis.
DOI/Archive: 10.1111/1475-679X.12081.

IRS Formula Loughran-McDonald Paper

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Open Source

Stata module | SSC

sic_to_ff

SIC codes to Fama-French industry classifications.

Open Source Stata Journal forthcoming

Stata module | SSC

naics_to_ff

NAICS, ISIC, and NACE codes to Fama-French industry classifications.

sic_to_ff

Stata module | SSC

Last updated: Dec 2025

A better Stata module to convert SIC codes to Fama-French industry classifications. Handles edge cases and provides more accurate mappings than existing alternatives.

Audience: Stata users in empirical accounting and finance who need Fama-French industry classifications.
Usage notes: Install directly from SSC. Handles edge cases in SIC-to-FF mappings that other modules miss.
Archive: SSC S459550.
License: MIT. The software is provided “as is”, without warranty of any kind, express or implied, including but not limited to the warranties of merchantability, fitness for a particular purpose and noninfringement. In no event shall the authors or copyright holders be liable for any claim, damages or other liability, whether in an action of contract, tort or otherwise, arising from, out of or in connection with the software or the use or other dealings in the software.

                        ssc install sic_to_ff
                    

SSC Archive

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naics_to_ff

Stata module | SSC | Accepted, forthcoming in The Stata Journal

Last updated: Apr 2026

Stata module to convert NAICS, ISIC Revision 4, and NACE Revision 2 codes to Fama-French industry classifications. Version 1.1 ships bundled lookup and bridge data assets and has been accepted for publication in The Stata Journal.

Audience: Stata users in empirical accounting and finance who need Fama-French classifications from NAICS, ISIC, or NACE codes.
Usage notes: Install the current SSC release with ssc install naics_to_ff. The accepted Stata Journal version adds bundled NAICS lookup assets, ISIC/NACE bridge commands, flexible compustat() variable names, and generic weighting support. I will update SSC after Stata Journal production checks are complete.
Archive: SSC S459554.
License: MIT. The software is provided “as is”, without warranty of any kind, express or implied, including but not limited to the warranties of merchantability, fitness for a particular purpose and noninfringement. In no event shall the authors or copyright holders be liable for any claim, damages or other liability, whether in an action of contract, tort or otherwise, arising from, out of or in connection with the software or the use or other dealings in the software.

                        ssc install naics_to_ff
                    

Preprint (SSRN) SSC Archive

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Datasets

Singapore Sustainability Disclosure Tracker

Diversity tokenism

Singapore Sustainability Disclosure Tracker

Diversity tokenism

Taxes and haven activities

Good-bye I/B/E/S (or not?)

Taxes and haven activities: Evidence from linguistic cues

Good-bye I/B/E/S (or not?)

Replication Files

AI and the audit industry

Immigration and minority advisors

Economy and financial advisors

How does artificial intelligence shape the audit industry?

Public concern about immigration and customer complaints against minority financial advisors

How does the economy shape the financial advisory profession?

Criminal background checks

Taxes and financial constraints

Financial gatekeepers and investor protection: Evidence from criminal background checks

Taxes and financial constraints: Evidence from linguistic cues

Software

sic_to_ff

naics_to_ff

sic_to_ff

naics_to_ff