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Data · dataset · 2026

Digital transformation and earnings downside risk

Listed in Teesside University Research Data Repository

This dataset comprises Shanghai and Shenzhen A-share listed firms from 2015 to 2024.

Description

Data on digital transformation are hand-collected from firms’ annual reports, ESG ratings are obtained from Huazheng ESG Ratings, and financial and market data are sourced from the China Stock Market & Accounting Research (CSMAR) Database. Following standard data cleaning procedures, we exclude firms designated as ST or *ST and those in the financial industry, and winsorize all continuous variables at the 1% and 99% levels.

The final sample comprises 15,150 firm-year observations.

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Where it is published

Catalogue records · 1

Topics

Provenance · 1 source records, 10 field assertions
SourceKeyLast seenRaw
Teesside University Research Data Repositoryoai:data.mendeley.com/4ghsnx3gpv.112 d agoJSON v1
FieldAssertionExtractorEvidence
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