2026-10-12T08:55:22Z https://www.scidb.cn/oai

10.57760/sciencedb.j00289.00428 2026-07-21T16:13:44Z

2026-07-21 Panel dataset on digital window dressing of A-share listed manufacturing firms, 2016–2023 doi:10.57760/sciencedb.j00289.00428 en This dataset is the balanced panel data of Chinese A-share manufacturing listed companies from 2016 to 2023, with a sample of 82 manufacturing enterprises. It is the basic raw data supporting the empirical analysis of digital catering to dynamic fsQCA and NCA in this article. The dataset is constructed based on the strategic triangle view to create a three-dimensional variable system, covering 7 antecedent conditions and outcome variables of institutional, industrial, and enterprise capabilities. Digitization caters to: 1. Institutional dimension: government digital support, degree of regional marketization; 2. Industry dimension: abundance of industrial resources, industry dynamism; 3. Enterprise capability dimensions: perception ability, absorption ability, and reconstruction ability; 4. The dependent variable: the degree to which enterprises cater to digitalization. The original data sources are Guotai An CSMAR database, annual financial reports and annual report texts of listed companies, and industry classification refers to the manufacturing industry standards of the China Securities Regulatory Commission. The data preprocessing stage eliminates ST, * ST, severely missing data, and samples of newly listed companies in the current year, completes variable calibration, and can be directly used for NCA necessity testing and staged dynamic fsOCA configuration analysis, fully supporting the empirical testing of multiple equivalent driving paths and temporal dynamic evolution laws in this article.  Digital Window Dressing; Manufacturing Enterprises; Dynamic fsQCA; Strategic Triangulation Perspective; Panel Data wang shuo shuo PUBLIC https://creativecommons.org/licenses/by/4.0/ dataset Science Data Bank