2026-10-11T18:33:27Z https://www.scidb.cn/oai

10.57760/sciencedb.37275 2026-02-10T18:05:19Z

2026-02-10 Chinese A-share listed firms for the period 2016–2024 doi:10.57760/sciencedb.37275 en This panel dataset covers Chinese A-share listed firms for the period 2016–2024. Firm-level financial and corporate governance variables are obtained from the CSMAR (China Stock Market and Accounting Research) database. Standard data screening procedures are implemented: ST and *ST firms are excluded; observations with missing values for core variables are dropped; and all continuous variables are winsorized at the 1% level in both tails to mitigate outlier effects. AI; Data Asset; AI Innovation and Development Pilot Zone (AIPZ); quasi-natural experiment Lixia Liu Xinzhi Zhang Chuan Zhang RESTRICTED dataset Science Data Bank