2026-10-14T20:08:22Z https://www.scidb.cn/oai

10.57760/sciencedb.j00289.00059 2026-08-03T11:30:51Z

2026-08-03 The impact of managerial ability on corporate sustainable development：Based on the behavioral decision theory doi:10.57760/sciencedb.j00289.00059 en This paper takes A-share listed companies in China's Shanghai and Shenzhen stock exchanges from 2010 to 2021 as the research sample, with data sourced from the China Stock Market & Accounting Research (CSMAR) Database. All variables are matched using the combination of year and stock code.To ensure data quality and applicability, the following processing steps are applied to the sample data: (1) exclude samples of ST and *ST listed companies; (2) exclude samples of listed companies in the financial and insurance industries; (3) exclude samples of listed companies with missing data variables. Ultimately, 18,996 valid observations from 2,030 enterprises are obtained.Additionally, to eliminate the interference of extreme values on the research results, all continuous variables in this paper undergo Winsorization at the 1st and 99th percentiles. Managerial Ability; Corporate Sustainable Development; Executive Compensation Incentives; Media Attention; Behavioral Decision Theory Li Linwei Zhang Yijia Luo Min Wang Gang PUBLIC https://creativecommons.org/licenses/by/4.0/ dataset Science Data Bank