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Information on this dataset:
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1) The data cover 1993-2018
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2) This dataset does not limit firms to non-missing variables used in Hribar, Kravet, and Krupa (2025), but requires that the underlying data exist to construct the factors
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3) the variable "earn_myopia_factor" represents the primary measure MYOPIA used in Hribar, Kravet, and Krupa (2025)
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4) the variable "earn_myopia_pca" represents the same measure but constructed using principal component analysis
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5) the variable "mod_earn_myopia_factor" represents the measure of MODIFIED MYOPIA used in Hribar, Kravet, and Krupa (2025)
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Should you choose to use these data, we only ask that you cite:
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Hribar, P., Kravet, T., and Krupa, T. (2025). Earnings Myopia and Private Equity Takeovers. Review of Accounting Studies 30, 994-1035
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