"Variable Name";"Variable Description";Source;"Data Code"
"Imposed fines";"Number of fines attributed to a firm in a year";"Violation Tracker";IF
"Average amount of fines";"Dollar amount of fines per year divided by number of fines";"Violation Tracker";AAF
"Offence groups";"Seven categories of violation types for each fine";"Violation Tracker";
Sector;"One of 40 sectors to which firms can belong.";"Violation Tracker";
"Equity-Based Remuneration Ratio";"Equity-based compensation as a proportion of total compensation for the individual based on the closing stock price of the annual report date selected";BoardEx;EBRR
"Executive salary";"Base annual pay in cash for each executive";BoardEx;ES
"Relative Executive Salary";"Salary divided by Total Firm Assets";"BoardEx, LSEG";RES
"Estimated Value of Options Held";"A valuation of Options held at the end of the period for the individual based on the closing stock price";BoardEx;EVOA
"Wealth Delta";"Change in wealth of the executive (Total Equity Linked Wealth) for each 1% change in the stock price at the annual report date selected for the executive";BoardEx;WD
Bonus;"Bonus as direct compensation less defined contribution pension/retirement plan";BoardEx;B
"Relative Bonus";"Bonus divided by Total Firm Asset";"BoardEx, LSEG";RB
"Total Firm Assets";"Total assets for the firm";LSEG;TFA
"Return on Equity";"Return on equity for the firm";LSEG;ROE
"Stock Return";"Stock return of firm stock";LSEG;SR
Profitability;"Profitability of the firm";LSEG;PROF
Leverage;"Firm leverage";LSEG;DTE