brow

insheetusing"D:2012-1原始数据应付职工薪酬应付职工薪酬应付职工薪

酬.csv",clear

genyear=substr(accper,1,4)

destringyear,replace

helpstring

xttstkcdyear

genm=substr(accper,6,5)

keepifm=="12-31"

dropaccpertyprepm

renamea002112000wagepayable

labelvariablewagepayable`"wagepayable"'

xttstkcdyear

tabyear

sumwagepayable

finditfsum

helpfsum

fsumwagepayable,s(nmeanmedianp1p99p5p95sdminmax)

xttstkcdyear

sumifwagepayable<0

browifwagepayable<0

xttstkcdyear

genlwage=yable

genlwage2=yable

gendwage=yable

save"D:2012-1数据处理",replace

sortstkcdyear

save,replace

insheetusing"D:2012-1原始数据支付给职工以及为职工支付的现金支付给职工

以及为职工支付的现金支付给职工以及为职工支付的现金.csv",clear

genyear=substr(accper,1,4)

destringyear,replace

genm=substr(accper,6,5)

keepifm=="12-31"

dropaccpertyprepm

edit

brow

edit

fsum

sortstkcdyear

mergestkcdyearusingwagepayable

cdD:2012-1数据处理

mergestkcdyearusingwagepayable

tab_merge

drop_merge

droplwagedwage

xttstkcdyear

gendwage=yable

droplwage2

genemployeewage=c001020000+dwage

fsumemployeewage

save"D:2012-1数据处理",replace

insheetusing"D:2012-1原始数据公司治理基本数据库公司治理基本数据库公

司治理基本数据库.csv",clear

keepstkcdreptdty0601by0701by1101ay1101by1201ay1301by1501a

y1501by1501cy1501dy1501ey1601ay1601by1601c

genyear=substr(reptdt,1,4)

destringyear,replace

fsumy1501ay1501by1501cy1501dy1501e

fsumy0601by0701by1101ay1101by1201ay1301b

browify1301b==64

browify0601b<50

sumify0601b<50

sumify0601b<20

gennumber=y1101a-y1101b+y1201a+y1301b-y1601a

genexepay=(y1501a-y1501b)/number

sum

replacey1501b=0ify1501b==.

replaceexepay=(y1501a-y1501b)/number

sumnumberexepay

labelvariablenumber`"number=y1101a-y1101b+y1201a+y1301b-

y1601a"'

keepstkcdyeary0601ay0701anumberexepay

keepstkcdyeary0601by0701bnumberexepay

xttstkcdydear

xttstkcdyear

duplicatesdrop

sortstkcdyear

mergestkcdyearusingemployeepay

tab_merge

genwage=employeewage/(y0601b+y0701b-number)

sumy0701by0601b

sumy0701by0601bemployeewagenumber

dropifyear==2005

replacey0701b=0ify0701b==.

replacewage=employeewage/(y0601b+y0701b-number)

sumwageexepay

genintragap=exepay/wage

sumintragap

replaceintragap=exepay/wage

sumintragap

fsumintragap,s(meanmedianp1p99p5p95)

sumwage

sumifwage<10000

dropifwage<10000

sumintragap

sumwageexepayintrgap

sumwageexepayintragap

dropifexepay<30000

sumintragap

fsumexepay,s(p99p95)

fsumintragap,s(p99p95)

fsumintragap,s(p99p95max)

browifintragap==20847

browifintragap>20847

dropifexepay==.

browifintragap>20847

browifintragap>20847

dropifintragap>20000

fsumintragap,s(p99p95max)

save"D:2012-1数据处理"

insheetusing"D:2012-1原始数据行业代码行业代码行业代码.csv",clear

keepstkcdnindcd

sortstkcd

mergestkcdusingexe

mergestkcdusingexe

mergestkcdusingexe

tab_merge

xttstkcdyear

dropif_merge==1

drop_merge

sortstkcdyearnindcd

bynindcdyear,sort:egenindmean=mean(exe)

geninterexe=exe/indmean

suminterexe

helpegen