File(s) under permanent embargo
Reason: Funder's legal and licensing restrictions. The data that support the findings of this study is available from Refinitiv. Restrictions apply to the availability of this data, which were used under license for this study. The existence of the data that supports the findings of this study can be verified, but the data is only available from the authors with the permission of Refinitiv.
UK firms inventories with gross margin and inventories with gross mark-up
This data represents the underlying data for the article "The value-relevance of fair value measurement for inventories". The data was obtained from the Refinitiv database and transformed as detailed in the article.