FinTech Adoption, ESG Disclosure, Intellectual Capital, Dividend Policy, and Firm Value: Panel Dataset of DSE-Listed Financial Institutions (2015–2023)

This dataset contains a balanced panel of publicly listed bank-based financial institutions on the Dhaka Stock Exchange (DSE), Bangladesh, covering the period 2015–2023. The data were compiled from audited annual reports, sustainability disclosures, and firm-level textual analysis. The dataset is structured for panel econometric and machine-learning analysis and supports replication of the study examining the relationship between digital finance adoption, ESG disclosure, intellectual capital, dividend policy, and firm value.Unit of Analysis: Firm-year observations.Time Coverage: 2015–2023 (9 years).Sample Size: 24 financial institutions; 216 firm-year observations (balanced panel).Variables Included:FirmID: Unique identifier for each institutionYear: Fiscal yearTobinsQ: (Market capitalization + Book value of debt) / Total assetsMarketToBook: Market value of equity / Book value of equityROA: Net income / Total assetsFinTechIndex: Firm-level FinTech adoption index derived from text analytics of annual reportsESGScore: ESG disclosure score compiled from sustainability reportsVAIC: Value Added Intellectual Coefficient (CEE + HCE + SCE)DividendPayout: Dividend payout ratio (Dividends / Net income)SizeLogAssets: Natural logarithm of total assetsLeverage: Total debt / Total assetsSalesGrowth: Annual percentage growth in salesROE: Return on equityData Sources: Firm annual reports, sustainability reports, Dhaka Stock Exchange disclosures, and constructed indices based on textual frequency analysis.Data Format: CSV (comma-separated values), suitable for use in Stata, R, Python, EViews, or other statistical software.