Is Firms’ Data Asset Disclosure Valuable for Capital Providers? U-Shaped Evidence from China

README: Replication Package

Paper Title
Is Firms’ Data Asset Disclosure Valuable for Capital Providers? U-Shaped Evidence from China

Authors
Zeyue Huang (School of Economics and Management, Southeast University)
Meijing Zhu (Segway-Ninebot)
Manning Gong (Corresponding author, College of Economics, Shenzhen University)

Date: March 2026

Overview

This replication package provides the data, code, and instructions necessary to reproduce the main empirical results presented in the research paper titled “Is Firms’ Data Asset Disclosure Valuable for Capital Providers? U-Shaped Evidence from China.” The purpose of this package is to ensure transparency and facilitate the independent verification of the empirical findings reported in the study.