Huntley Schaller, "A Re-examination of the Q Theory of Investment Using
U.S. Firm Data", Journal of Applied Econometrics, Vol. 5, No. 4, 1990,
pp. 309-325.

                           List of Variables
                           -----------------

CUSIP     Compustat's identifying number
ISIC      SIC industry classification
YEAR
IKB       I/K - broad definition of capital and investment
IKN       I/K - narrow definition
QB        q - broad definition
QN        q - narrow definition
KI        Capital stock
IKSB      (I/K)IC - broad definition
IKSN      (I/K)IC - narrow definition
X1        1-phi
X2B       qIC - broad definition
X2N       qIC - narrow definition
LYB       S as defined in equation (10) - broad definition
LYN       S as defined in equation (10) - narrow definition

There are three files. Each file has 6768 lines, corresponding to the
number of observations.

File 1, wyhowski, contains  CUSIP ISIC YEAR IKB IKN QB QN KI
File 2, wyhowsk2, contains  IKSB IKSN X1 X2B X2N LYB
File 3, wyhowsk3, contains  LYN

All three are zipped in schaller.zip.