2026-10-13T18:48:24Z https://data.mendeley.com/oai

oai:data.mendeley.com/62pcznmj4k.1 2025-04-11T07:31:20Z

Chen, Wanyi State-Owned Capital Infusion and Compensation Practices in Non-State-Owned Enterprises Mendeley Data This study selects China’s A-share listed NSOEs from 2010 to 2020 on the Shanghai and Shenzhen Stock Exchanges. The initial sample comprises 19,313 firm-year observations with ownership structure data manually collected from corporate registries on Qichacha , complemented by financial and governance variables sourced from the China Stock Market & Accounting Research, China Research Data Service Platform, and China Economic Information databases. For sample validity, we sequentially applied four filters: excluding firms initially state-controlled at IPOs that later transitioned to NSOEs through equity transfers; removing financial and insurance sector firms; dropping financially distressed entities, including special treatment firms and delisted companies; and eliminating observations with incomplete data for key variables. The final sample encompassed 14,650 firm-year observations. All continuous variables were winsorized at the 1st and 99th percentiles to mitigate the influence of extreme values. Accounting Finance Dataset doi:10.17632/62pcznmj4k.1 oai:data.mendeley.com/62pcznmj4k.1 Creative Commons Attribution 4.0 International http://creativecommons.org/licenses/by/4.0 https://data.mendeley.com/datasets/62pcznmj4k 2025-04-11T07:31:20Z