2026-10-14T16:00:11Z https://www.scidb.cn/oai

10.57760/sciencedb.17277 2024-04-16T17:03:47Z

2024-04-16 Digital Mergers and Acquisitions Promote Green Transformation doi:10.57760/sciencedb.17277 en In this article, the annual data of China's manufacturing firms from 2009 to 2020 are taken as the research samples. Considering the expansion of China's digital economy since 2009 and the increasing digital M&A of manufacturing firms. So, we choose 2009 as the starting year of this research. Besides, we processed data as follows: Eliminate listed firms with missing data; Eliminate ST, *ST, or PT companies; Eliminate the data of sample companies before listing; Exclude the data gearing ratio greater than 1. In order to eliminate the interference of extreme outliers in the research conclusion, we also processed the samples by 1% "winsorize." Finally, we obtained 107 firms and 11797 observations in the sample period. The primary data sources are China Stock Market and Accounting Research Database (CSMAR), WIND Economic Database (WIND) and Huazheng ESG Rating Data. Data M&A; green transformation; environmental management; green technology innovation; ESG; executive green awareness level XUDONG PEI LITIANTIAN HUANGYUZHOU lina PUBLIC https://creativecommons.org/publicdomain/zero/1.0/ dataset Science Data Bank