DOI: 10.5061/dryad.jh9w0vtg8
title: Data for: Information accessibility, accounting manipulation, and sustainable development of digital enterprises: Based on double moderating effect model and panel PSM-DID method

description: A theoretical mechanism was analyzed from the micro perspective of the
 enterprise to explore how information accessibility moderates the effect
 of accounting manipulation on the sustainable development of digital
 enterprises. Using data from 1200 listing digital enterprises in China and
 the DEA-Malmquist index method, the efficiency value of digital
 enterprises in 2007–2021 was estimated to represent the index of
 sustainable development of digital enterprises. The accounting
 manipulation was detected using the panel PSM-DID method based on the
 Administrative Measures for the Recognition of High-tech Enterprise's
 policy. The information accessibility value was estimated based on the MDA
 method. Empirical studies were conducted using text analysis, the panel
 PSM-DID method, and the double moderating effect model. The results showed
 that: (1) Accounting manipulation had a negative impact on the sustainable
 development of "true" digital enterprises and the
 "fake" digital enterprises; (2) Information accessibility
 directly and positively enhanced the technological progress and scale
 efficiency of digital enterprises, and its moderating effect was
 heterogeneous, with a significant moderating effect on the
 "true" digital enterprises and a negative effect on the
 "fake" ones.
description: Descriptive statistics for variables and data are shown in Table 1. The samples were selected from the enterprise list of the DE sector of the Shenzhen and Shanghai Stock Exchanges, excluding those listed or delisted in or after 2007, ST enterpreses, and ST* enterprises. The data of 1200 digital enterprises between 2007 to 2021 was from the Guotai’an database (www.gtarsc.com/) and the annual reports of listed companies in the Shenzhen and Shanghai Stock Exchanges.      <strong>V</strong><strong>ariable</strong> <strong>S</strong><strong>ymbol</strong> <strong>The main dependent variable</strong> Total factor productivity <em>TFP</em> <strong> </strong> Technical efficiency <em>TE</em> <strong> </strong> Scale efficiency <em>SE</em> <strong> </strong> Technological progress <em>TECH</em> <strong>Efficiency measurement index </strong><strong>system</strong> <strong>Input</strong> Labor input lnl <strong> </strong> <strong> </strong> Capital input lnk <strong> </strong> <strong>Output</strong> Profit lny <strong> </strong> <strong> </strong> <strong> </strong> Intangible assets lni <strong>The main independent variables</strong> Company research and development exercise, vertical virtual variable <em>PsdHiT</em>   Whether companies are identified as high <em>HiT</em>   Virtual variable of the year after obtaining the<strong> </strong>high enterprise recognition <em>POST</em>   IA <em>Inf</em> <strong>control variable</strong> Equity ratio <em>ownershipp</em> <strong> </strong> Asset-liability ratio <em>balance</em>   Equity concentration <em>con</em>   Whether the chairman and general manager are the same person <em>chairman</em>   Financial leverage <em>lever</em>
description: Evaluation was done by using Stata 15.0.
description: \===================== Provenance for this README
 \-------------------------- \* File name: README.txt \* Authors: Shujuan
 Wu \* Other contributors: Minmin Li, Jianhua Xiao, Jianhua Tang \* Date
 created: 2023-07-03 \* Date modified: 2024-02-02 Dataset Version and
 Release History \----------------------------------- \* Current Version:
 \* Number: 12.0.0 \* Date: 2024-02-02 \* Persistent identifier: DOI:
 10.5061/dryad.jh9w0vtg8 \* Summary of changes: n/a \* Embargo Provenance:
 n/a \* Scope of embargo: n/a \* Embargo period: n/a Dataset Attribution
 and Usage \----------------------------- \* Dataset Title: Data for:
 Information accessibility, accounting manipulation, and sustainable
 development of digital enterprises: Based on double moderating effect
 model and panel PSM-DID method \* Persistent Identifier: DOI:
 10.5061/dryad.jh9w0vtg8 \* Dataset Contributors: \* Creators: Shujuan Wu,
 Minmin Li, Jianhua Xiao, Jianhua Tang \* Date of Issue: 2023-03-31 \*
 Publisher: Dryad \* Corresponding publication: Wu, S., Li, M., Xiao, J.,
 & Tang, J. (2023). Information accessibility, accounting manipulation,
 and sustainable development of digital enterprises: Based on double
 moderating effect model and panel PSM-DID method. *Plos one*, *18*(3),
 e0283843. Contact Information \------------------- \* Name: Shujuan Wu \*
 Affiliations: Economy and Management College, Wuyi University \* ORCID ID:
 \* Email:
 \* Alternate Email:
 \* Address: e-mail preferred \* Contributor
 ORCID IDs: \* Shujuan Wu: \-
 - - Additional Dataset Metadata \===========================
 Acknowledgements \---------------- \* Funding sources: * The 2021 General
 Project of Guangdong Philosophy and Social Sciences Planning, Award:
 GD21CYJ28 * The 13th Five-year plan of Educational Science in Guangdong
 Province, Award: 2020GXJK105 * Ministry of Education of the People's
 Republic of China, Award: 21YJA630097, Humanities and Social Science
 Research Planning Fund Project * Wuyi University, Award: 2021WGALH20, Hong
 Kong and Macao Joint Research and Development Fund Dates Collection and
 Sources \------------------- \* Dates of data collection: Field data
 collected between May and November in 2022 \* Geographic locations of data
 collection: China (see publication for more details) \- - - Methodological
 Information \========================== \* Methods of data
 collection/generation: see manuscript for details \- - - Data and File
 Overview \====================== Summary Metrics \--------------- \* File
 count: 2 \* Total file size: 2629 KB mal-dea_20230912.dta (718 KB)
 psm-did_20230912.dta (1911 KB) \* File formats: .dta Table of Contents
 \----------------- \* mal-dea_20230912.dta *psm-did_20230912.dta Setup
 \----- \* Unpacking instructions: n/a \* Recommended software/tools: Stata
 16.0 \- - - File/Folder Details \=================== Details for:
 mal-dea_20230912.dta \--------------------------------------- \*
 Description: mal-dea_20230912.dta is penal data of data from 1200 listing
 digital enterprises in China in the study. The file is currently formatted
 for use with Stata 16.0. \* Format(s): .dta \* Size(s): 718 KB \*
 Dimensions: 19215 rows x 6 columns \* Variables: * id: Number of the
 enterprises * year: year (YYYY) to which the data value belongs * lnL2:
 Logarithm of labor input * lnK: Logarithm of capital input * lnY:
 Logarithm of profit * lnI: Logarithm of intangible assets Details for:
 psm-did_20230912.dta \--------------------------------------- \*
 Description: psm-did_20230912.dta is penal data of data from 1200 listing
 digital enterprises in China in the study. The file is currently formatted
 for use with Stata 16.0. \* Format(s): .dta \* Size(s): 1911 KB \*
 Dimensions: 18000 rows x 15 columns \* Variables: * id: Number of the
 enterprises * year: year (YYYY) to which the data value belongs *
 ownershipp: Equity ratio * balance: Asset-liability ratio * con: Equity
 concentration * chairman: Whether the chairman and general manager are the
 same person * lever: Financial leverage * hit: Whether companies are
 identified as high-tech enterprises * post: Virtual variable of the year
 after obtaining the high-tech enterprises recognition * inf: Information
 accessibility * tfp: Total factor productivity * te: Technical efficiency
 * tech: technological progress * se: Scale efficiency * psdhit: company
 research and development exercise, vertical virtual variable \- - - END OF
 README