Dataset for Chain Shareholder Networks and Data Asset Information Disclosure

This data article presents a comprehensive panel dataset of Chinese A share listed firms over the period 2019–2024, comprising 20,460 firm year observations. The dataset was constructed to investigate the relationship between chain shareholder network intensity and data asset information disclosure (DAID), as well as the mediating roles of financial health and institutional investor information demand, and the moderating role of market power. Data were sourced from the CSMAR databases and corporate annual reports. The dataset includes measures of chain shareholder network intensity derived from the top ten shareholder lists, DAID measured via textual analysis of the Management Discussion and Analysis (MD&A) section, financial health measured by the Altman Z Score, institutional investor information demand measured by fund shareholding ratio, market power measured by the Herfindahl–Hirschman Index (HHI), and a comprehensive set of firm level control variables. The data are valuable for researchers studying corporate governance, voluntary disclosure, digital economy, and the economic consequences of data asset transparency in emerging markets. This dataset accompanies the research article entitled “Network Governance in the Data Economy: How Chain Shareholder Networks Shape Corporate Transparency in the Absence of Regulatory Mandates”.