Board social capital and structure, ownership and financial variables of Brazilian companies: A three levels dataset integrating directors, board networks and firm characteristics.

This data article incorporates, in an unbalanced panel data, five variables types: financial and market; board structure; board network and social capital; ownership and governance level; the cost of capital. The dataset is formed of 6024 firm-level annual observations based on 622 Brazilian public companies investigated between the years of 2002 and 2015, totaling 56 variables. A three-level data structure was created to allow aggregate directors and network board data into the panel data. Directors' data and adjacency matrix are included to allow for multilevel hierarchical analyzes as well as the use of analytical methods of social networks.