Below, I share the "Earnings Myopia" measure from Hribar, Kravet, and Krupa (2025), published in the Review of Accounting Studies.
We hope that you find this measure helpful in your research. Please be sure to review the Read Me document. These data are freely available, we only ask that you cite:
Hribar, P., Kravet, T. & Krupa, T. (2025). Earnings myopia and private equity takeovers. Review of Accounting Studies 30, 994–1035. https://doi.org/10.1007/s11142-024-09844-6