Data_Availability_and_Sources

Published: 5 January 2026| Version 1 | DOI: 10.17632/99jxxpzc9b.1
Contributor:
jian chen

Description

The data used in this study are sourced from the CSMAR Database (https://www.gtarsc.com/). Due to third-party licensing restrictions, the raw data cannot be publicly shared by the authors. Researchers can access these data through the official CSMAR website.

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Finance, Corporate Governance

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