OK. You want to firstly identify which of company pay quarterly or not, then identify a firm has not paid a dividend within 1 quarter ? But I need some more sample data . The code below may help you a little bit . data have;
informat dclrdt yymmdd8.;
format dclrdt date9.;
input permno dclrdt;
cards;
10006 19620803
10006 19620315
10006 19621102
10006 19620402
10007 19620803
10007 19620315
10007 19621102
10007 19630802
10007 19650406
10007 19680406
;
run;
data have;
set have;
year=year(dclrdt);
qtr=put(dclrdt,yyq.);
run;
proc sql;
create table omission_qtr as
select *
from have
group by permno
having count(distinct year)*4 ne count(distinct qtr);
quit;
Ksharp
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