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Data · dataset · 2025

Peer Effects of Earnings Management and Corporate Value

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The data used in this article comes from the CSMAR and WIND databases, covering the period from 2011 to 2021, and the research object is Chinese A-share listed companies.

Description

The processing of sample data follows the following principles: (1) Exclude enterprises marked as ST and

  • ST; (2) Excluding enterprises in the financial, insurance, and real estate industries; (3) Exclude samples with missing key financial data; (4) Perform 1% and 99% quantile truncation on all continuous variables to eliminate the influence of extreme values. Finally, based on unbalanced panel data from 4583 A-share listed companies, this article obtained a sample of 31978 valid observations covering 11 years. 

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Provenance · 1 source records, 10 field assertions
SourceKeyLast seenRaw
ScienceDB10.57760/sciencedb.3433812 d agoJSON v1
FieldAssertionExtractorEvidence
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concepts[field].local:field:earth-environmentalmapping · scidb cnconnector:scidb_cn@1.0.0
concepts[field].local:field:engineeringmapping · scidb cnconnector:scidb_cn@1.0.0
concepts[field].local:field:humanitiesmapping · scidb cnconnector:scidb_cn@1.0.0
concepts[field].local:field:life-sciencesmapping · scidb cnconnector:scidb_cn@1.0.0
concepts[field].local:field:social-sciencemapping · scidb cnconnector:scidb_cn@1.0.0
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publication_datesource · scidb cnconnector:scidb_cn@1.0.0
titlesource · scidb cnconnector:scidb_cn@1.0.0/metadata/dc/title