Fair Value Accounting Dynamics under Macroeconomic Shocks: Evidence from Asian Developed Countries Using Nonparametric Causality-in Quantiles and Wavelet Coherence

This dataset contains the variables used in the study "Fair Value Accounting Dynamics under Macroeconomic Shocks: Evidence from Asian Developed Countries Using Nonparametric Causality-in-Quantiles and Wavelet Coherence". It includes oil price shocks, gold returns, economic policy uncertainty indices, banking fair value measures, and macroeconomic variables for Japan, South Korea, Singapore, and Hong Kong (2005–2023).