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Analyst Attention and Corporate Maturity Mismatch

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DataCite Commons2026-03-19 更新2026-05-05 收录
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We selected data from Chinese A-share listed companies between 2010 and 2022. The firm-level data were obtained from the China Research Data Service Platform (CNRDS) and the China Stock Market and Accounting Research Database (CSMAR). The following steps are taken when processing the sample data:(1) Financially listed companies, such as banks, are excluded. (2) We exclude samples with severe missing data. (3) Samples with special treatment, such as ST and ST*, are excluded. To mitigate the effect of extreme values on the regression structure, we shrink all continuous variables at the 1 percent and 99 percent levels. Finally, all standard errors are clustered at the firm level.
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Science Data Bank
创建时间:
2026-03-19
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