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Effect of Accounting Information Manipulation on Innovation: Evidence from China

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Mendeley Data2026-04-09 收录
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The files focus on the research sample of Chinese A-share listed firms from 2010-2018, containing data and replicable guide for corporate patent applications and citations, bond issuance, earnings restatements and other firm-level characteristics that are used in our study.
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Shuying Ning
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