Source data and replication materials for Financial Support for the Sports Industry: Market Reactions and Debt Financing Dynamics in China

This dataset accompanies the study “Financial Support for the Sports Industry: Market Reactions and Debt Financing Dynamics in China”. It supports an event study and a quarterly debt-financing analysis of Chinese listed firms. The two archives contain archived market and announcement retrieval records, extracted numerical price and financial records, report-source indexes, coded and analysis-ready datasets, variable definitions, source decisions, processing and analysis scripts, software requirements, and frozen results. Source records, adjudicated amounts, derived variables and reconstructed implementations are distinguished in the documentation. The authors confirm individual human review of the collected materials, extracted records and coding decisions. The current report-basis dynamic financing dataset contains 907 firm-quarter observations. The five-period balanced sample includes 163 firms contributing 815 observations. The record metadata are public, while access to the deposited files is restricted and requires approval. Access may be requested using Zenodo’s Request access function or by contacting the corresponding author, Lianzhen Ma ([e-mail]). Requests should briefly describe the intended use and will be considered subject to applicable third-party conditions. Full third-party annual-report texts and source PDFs are not included. Original-provider URLs, report identifiers and extraction locations are supplied in the source indexes.