Corporate Bitcoin & Ethereum Treasury Holdings – CoinGecko August 2025 Dataset & Stata Replication Files

This repository contains the complete, cleaned dataset underlying the study “Bitcoin vs. Ethereum: Corporate Adoption Drivers and Regulatory Impacts” (2025). The primary data file comprises 110 unique publicly listed firms as of 15 August 2025, sourced exclusively from CoinGecko’s Corporate Bitcoin Treasury and Corporate Ethereum Treasury databases. Variables include total Bitcoin and Ethereum holdings (native units and USD equivalents), sector classification (Technology, Cryptocurrency Mining, Retail, Healthcare, E-commerce/Gaming, Other), country of primary incorporation or listing (U.S. vs. non-U.S.), date of first reported treasury position, disclosed acquisition cost when available, and on-chain transactional activity over the preceding 30 days.