I would like to run a difference in difference regression to assess the early impact of country-by-country reporting introduced in 2016 on corporate tax avoidance. For the implementation I need to create an indicator variable equal to 1 for firms in all years (2010-2018) if revenue in 2015 exceeds EUR 750 million and 0 for firms in all years if revenue in 2015 is less than EUR 750 million. Do you have recommendations for the command in stata?
Regards,
Nadine
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