Fiscal Decentralization and Enterprise Innovation in China, 2015-2023

Mechanism test results from a study on fiscal decentralization and corporate technological innovation in China. The dataset likely contains empirical results from a moderated mediation model analyzing A-share listed companies from 2015 to 2023. It was authored by Jie Tu and last updated on figshare in April 2026.

Use Cases

• Testing the 'decentralization inhibition theory' on enterprise innovation based on the described empirical findings.
• Analyzing the mediating role of local government innovation preference between fiscal policy and corporate outcomes.
• Investigating property-right heterogeneity in policy effects, comparing state-owned and private enterprises.
• Modeling principal-agent relationships within a 'central government – local government – enterprise' framework.

Strengths

• Data covers a 9-year time range from 2015 to 2023.
• Focuses on A-share listed companies in China, a specific and relevant sample.
• Dataset is openly licensed under CC-BY-4.0.

Limitations

• Dataset is very small at 5.5 KB, indicating limited scope or summary-level data.
• Column-level documentation is absent; field semantics must be inferred after download.
• Row count is unknown, which may limit suitability assessment.

Provenance

Source

figshare, authored by Jie Tu.

Collection Method

Empirical study constructing a moderated mediation model using a sample of A-share listed companies.

Time Range

2015 to 2023

Freshness

Last updated 2026-04-15 18:04:49; freshness should be verified.

Geography

China (implied by focus on A-share listed companies)