Data on Corporate Artificial Intelligence Levels and Corporate Value Creation Efficiency from 2008 to 2023

The present study focuses on Chinese A-share listed companies, with the sample period spanning from 2008 to 2023. During both the 12th Five-Year Plan and the 13th Five-Year Plan periods, the Chinese government placed particular emphasis on the importance of artificial intelligence. In order to achieve this end, the government provided comprehensive policy and financial support to enterprises. As demonstrated by numerous research reports, including the 2017 China Artificial Intelligence Industry Specialized Research Report and the 2019 China Artificial Intelligence Industry Market Prospect Research Report, China's AI industry transitioned into a new developmental phase following 2007. AI has been identified as a pivotal technology in the digital transformation process, with its implementation becoming pervasive across a diverse range of sectors. The annual reports of listed companies that were the subject of this study were obtained from the China Securities Information Network ( http://www.cninfo.com.cn/ ). Basic corporate data and financial information were obtained from the Guotai An database (CSMAR). To ensure the validity of the data, the following processing steps were undertaken on the sample: The following exclusions were made:(1)Companies in the financial sector were excluded; (2)Samples under ST or *ST status during the year were excluded; (3)Data with excessive missing values and removed outliers, such as extreme, minimal, or anomalous values, were deleted. The finalised dataset comprises 45,286 observations.