Dataset of Chinese Listed Enterprises (2014–2024)

To exclude ST and PT companies, companies with missing financial data, and companies listed in 2019 from the sample, continuous variables were truncated at the 1% and 99% levels to eliminate the influence of extreme values on the regression results [10]. After the above screening and processing, 21043 sample observations were obtained.

The enterprise data involved in the research mainly comes from the CSMAR database and Wind database, while the refined data on enterprise patent applications and other innovative aspects comes from the micro patent database. The official foreign trade list data for the imposition of tariffs in Section 301 of the United States is manually collected and compiled from previous tax announcements on China issued by the Office of the United States Trade Representative (USTR).