Effect-size convertibility in CSR/ESG–earnings management research: An empirical analysis

This repository contains the frozen article-level analytic dataset, analysis specifications, code, documentation, and reproducibility materials for the manuscript “Effect-size convertibility in CSR/ESG–earnings management research: An empirical analysis.” The study examines article-level effect-size convertibility under a pre-existing frozen partial-correlation conversion framework within a corpus of CSR/ESG–earnings management research. The deposited materials reproduce the prespecified primary analyses, sensitivity analyses, diagnostic checks, post-result exploratory analyses, and manuscript figures. The repository includes the frozen analytic dataset, data dictionary, README documentation, analysis specifications, Python notebooks, reproducibility outputs, figures, software requirements, and file-level checksums. Publisher PDFs and other copyrighted source documents are not included. The deposited dataset contains derived article-level information only. Non-convertibility under the examined framework should not be interpreted as poor study quality or as general quantitative unusability.