Hello everyone,
I currently have a dataset in which I have the total assets for several firms over the years 1998 to 2015. These firms have committed fraudulent financial reporting within this period. I want to create a new row (variable) that represents the total assets of the years they have committed fraud. The idea is that even though firms have committed the fraud in differing years, the first year of the fraudulent activity corresponds with the first year of fraudulent activity of another firm. I want to analyse the effect of fraudulent activities on the readability of the annual reports, with size (Total assets) as one of the control variables. This control variable needs to correspond with the year of the fraudulent activity
to illustrate
this is how the data set may look like
TA 1998 | TA 1999 | TA 2000 | TA 2001 | TA 2002 | TA 2003 | .... TA 2015 | First year of fraud | Last year of fraud | TA in year 1 of fraud | TA in year 2 of fraud | TA in year 3 of fraud
100 | 120 | 130 | 140 | 150 | 160 | 200 | 1998 | 1999 |
100 | 120 | 130 | 140 | 150 | 160 | 200 | 2000 | 2000 |
100 | 120 | 130 | 140 | 150 | 160 | 200 | 1999 | 2001 |
100 | 120 | 130 | 140 | 150 | 160 | 200 | 2001 | 2003 |
100 | 120 | 130 | 140 | 150 | 160 | 200 | 2000 | 2001 |
100 | 120 | 130 | 140 | 150 | 160 | 200 | 1999 | 2003 |
and this is the result I would like to see
TA 1998 | TA 1999 | TA 2000 | TA 2001 | TA 2002 | TA 2003 | .... TA 2015 | First year of fraud | Last year of fraud | TA in year 1 of fraud | TA in year 2 of fraud | TA in year 3 of fraud
100 | 120 | 130 | 140 | 150 | 160 | 200 | 1998 | 1999 | 100 | 120 | . |
100 | 120 | 130 | 140 | 150 | 160 | 200 | 2000 | 2000 | 130 | . | . |
100 | 120 | 130 | 140 | 150 | 160 | 200 | 1999 | 2001 | 120 | 130 | 140 |
100 | 120 | 130 | 140 | 150 | 160 | 200 | 2001 | 2003 | 140 | 150 | 160 |
100 | 120 | 130 | 140 | 150 | 160 | 200 | 2000 | 2001 | 130 | 140 | . |
100 | 120 | 130 | 140 | 150 | 160 | 200 | 2000 | 2002 | 130 | 140 | 150 |
I hope I have been clear in my explanation, and am curious to see if there is a solution
I currently have a dataset in which I have the total assets for several firms over the years 1998 to 2015. These firms have committed fraudulent financial reporting within this period. I want to create a new row (variable) that represents the total assets of the years they have committed fraud. The idea is that even though firms have committed the fraud in differing years, the first year of the fraudulent activity corresponds with the first year of fraudulent activity of another firm. I want to analyse the effect of fraudulent activities on the readability of the annual reports, with size (Total assets) as one of the control variables. This control variable needs to correspond with the year of the fraudulent activity
to illustrate
this is how the data set may look like
TA 1998 | TA 1999 | TA 2000 | TA 2001 | TA 2002 | TA 2003 | .... TA 2015 | First year of fraud | Last year of fraud | TA in year 1 of fraud | TA in year 2 of fraud | TA in year 3 of fraud
100 | 120 | 130 | 140 | 150 | 160 | 200 | 1998 | 1999 |
100 | 120 | 130 | 140 | 150 | 160 | 200 | 2000 | 2000 |
100 | 120 | 130 | 140 | 150 | 160 | 200 | 1999 | 2001 |
100 | 120 | 130 | 140 | 150 | 160 | 200 | 2001 | 2003 |
100 | 120 | 130 | 140 | 150 | 160 | 200 | 2000 | 2001 |
100 | 120 | 130 | 140 | 150 | 160 | 200 | 1999 | 2003 |
and this is the result I would like to see
TA 1998 | TA 1999 | TA 2000 | TA 2001 | TA 2002 | TA 2003 | .... TA 2015 | First year of fraud | Last year of fraud | TA in year 1 of fraud | TA in year 2 of fraud | TA in year 3 of fraud
100 | 120 | 130 | 140 | 150 | 160 | 200 | 1998 | 1999 | 100 | 120 | . |
100 | 120 | 130 | 140 | 150 | 160 | 200 | 2000 | 2000 | 130 | . | . |
100 | 120 | 130 | 140 | 150 | 160 | 200 | 1999 | 2001 | 120 | 130 | 140 |
100 | 120 | 130 | 140 | 150 | 160 | 200 | 2001 | 2003 | 140 | 150 | 160 |
100 | 120 | 130 | 140 | 150 | 160 | 200 | 2000 | 2001 | 130 | 140 | . |
100 | 120 | 130 | 140 | 150 | 160 | 200 | 2000 | 2002 | 130 | 140 | 150 |
I hope I have been clear in my explanation, and am curious to see if there is a solution
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