## Data preparation
 1_data preparation.do
  Imports index events and financial policy variables into Stata

 2_financial policy_preparation.do
  Prepares financial data for regression analysis

 3_FYE_etc.do
  Imports fiscal dates

 4_country_data preparation.do
  Imports financial data for control firms into Stata

 5_leverage_data preparation.do
  Creates the final sample for the main regression analysis

 6_RDD_raw data preparation.do
  RDD data preparation

 7_PassiveOwnership.do
  Prepares the passive ownership data from FactSet and Eikon

 8_BondLiquidity.do
  Prepares the data for the bond liquidity tests

## Actual analysis
 - Files are named after the respective regression tables.
 - The code for descriptive statistics can be found in the files that include the respective regression.
 - The code for Panel B of Table 2 is in the RDD do file (Table 5).
 - Regressions with the triple interactions (Table 9) can be found in the respective do files containing the affected dependent variables (offering yield spreads, debt issuance, leverage).
