Table 1

Sampling

Sampling process employed (including IFRS adaptors in 2005)
UK private companies from Amadeus database (excluding financial companies)10,059 companies
Firm-Year (2002–2009)80,472 observations
Sampling process employed (only IFRS adaptors in 2005)
UK private companies from Amadeus database (excluding financial companies)262 companies
Unbalanced firm-year observations (2002–2009)1,049 observations

Source(s): Adopted by authors

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