Dasgupta,2019, p.2598 documented that they
consider all nonfinancial firms in Worldscope, Compustat Global, and Compustat North America data sets from 1990 to 2012
However, they used the [-2;+5] event window (page 2600) around the law implementation day to examine the impact of laws on dependent variables. In their country list on Table 2 page 2599, the last countries that passed the law are Ukraine, Taiwan in 2012. Therefore, based on their identification, their data sample should be from 1991 to 2017 rather than 1990-2012.
Apart from that, the first country applied this law is US in 1993, therefore, the data source should start from 1991 (two years before the implementation day).