The FOPO and Consistency datasets consist of two data files: FOPO and Consistency files
The FOPO file contains the following:
Unique firm year identifiers (fiscal year end date, total assets, total liabilities)
Number of FOPO line items for each unique firm year
Dollar value of each FOPO component, per unique firm year
The FOPO file contains all unique firm years between fiscal years ending June, 1995 and May, 2016 that had FOPO accruals mapped from the firm's 10K (as filed on EDGAR) into the 32 accrual categories in Dechow, Larson, and Resutek (2022). Extra firm years are due to these firms not meeting other data restrictions of the Map sample in DLR. This dataset represents the dataset used in DLR (2022).
The Consistency file contains the following:
Unique firm year identifiers (fiscal year end date, total assets, total liabilities)
FOPO Category
Dollar value of each FOPO line item
Consistency variable
(0 if line item was not reported in years t-1 and t-2; 1 if line item was reported in t, t-1, and t-2)