Peer Effects of Earnings Management and Corporate Value
收藏科学数据银行2025-12-25 更新2026-04-23 收录
下载链接：
https://www.scidb.cn/detail?dataSetId=7c9127f5d8eb485abefa5b6ddcbe4545
下载链接
链接失效反馈官方服务：
资源简介：
The data used in this article comes from the CSMAR and WIND databases, covering the period from 2011 to 2021, and the research object is Chinese A-share listed companies. The processing of sample data follows the following principles: (1) Exclude enterprises marked as ST and * ST; (2) Excluding enterprises in the financial, insurance, and real estate industries; (3) Exclude samples with missing key financial data; (4) Perform 1% and 99% quantile truncation on all continuous variables to eliminate the influence of extreme values. Finally, based on unbalanced panel data from 4583 A-share listed companies, this article obtained a sample of 31978 valid observations covering 11 years.
提供机构：
长春财经学院
创建时间：
2025-12-25
