J.L. Gallizo, P. Gargallo, and M. Salvador, "Multivariate Partial 
Adjustment of Financial Ratios: A Bayesian Hierarchical Approach", 
Journal of Applied Econometrics, Vol. 23, No. 1, 2008, pp. 43-64.

The file multivariate_adjustment_data.txt, which is zipped in the file
ggs-files.zip, contains the sample of 395 European manufacturing firms drawn
from the AMADEUS database that was used in the paper.

Each record's file contains the data corresponding to one firm. The record's
camps are separated by blanks and are the following:

YEAR (1994 to 2003)
SIZE Size of the firm (0: small; 1 large)
SECTOR: Sector of the firm (1: Wood and Paper; 2: Chemistries and Petroleum
Products; 3: Minerals and Machinery)
ROI (Return on Investment)
ROE (Return on Equity)
OPM (Operating Profit Margin)
DE (Debt to Equity)
EC  (Equity to total Capital)
CR (Current Ratio)
QR (Quick Ratio)
TA (Turnover to total Assets)

The file multivariate_adjustment_gibbs.m contains a MATLAB 6.5 routine that
implements the Gibbs sampling algorithm described in the paper. It is also
in ggs-files.zip.

Both text files are ASCII files in DOS format. Unix users should use
"unzip -a".