The Impact of CBAM on the Stock Market Value of High-Polluting Enterprises in China: The Role of Corporate Resources

We have organized our data and calculation process into seven folders, named high-polluting emission, indirect emission, target emission, time-series high-polluting, time-series indirect emission, time-series target emission, and cross-section analysis. Each folder represents the different calculations performed in our study. The folders consist of data and code, with the code providing a complete record of the calculation process, including robustness checks, and annotated where necessary.