The Mystery of Regional Bank Earnings Management under Financial Decentralization data set

Our research encompasses a selection of China’s regional banks from 2013 to 2022 as the sample set. The financial data and regulatory indicators of regional banks are sourced from their annual financial reports. Regional economic development data are derived from the “Statistical Yearbook” published by the National Bureau of Statistics. To mitigate potential empirical biases from missing key variables, we excluded samples with missing data on key explanatory and explained variables. Simultaneously, we also truncated continuous variables to avoid interference from extreme outliers. Finally, our sample comprises 1,556 observations across 184 regional banks. These regional banks are distributed throughout China, exhibiting significant representativeness.