<p>Minimal data set.</p>

A sample of A-share listed companies that regularly published annual financial reports from 2015 to 2023 was used to construct a moderated mediation model. The dataset, 7.8 MB in size, was authored by Jie Tu and last updated on 2026-04-15. It was used to study the impact of fiscal decentralization on enterprise technological innovation within a three-tier principal-agent framework.

Use Cases

• Modeling the impact of fiscal decentralization on corporate innovation based on the described principal-agent framework.
• Analyzing the mediating role of local government innovation preference between fiscal policy and enterprise outcomes.
• Investigating property-right heterogeneity in innovation effects, comparing state-owned and private enterprises.
• Empirical testing of the 'decentralization inhibition theory' using micro-level corporate data.

Strengths

• Data covers a 9-year time range from 2015 to 2023.
• File size is 7.8 MB, indicating a structured, tabular format.
• Dataset is licensed under CC-BY-4.0, allowing for open sharing and adaptation.

Limitations

• Row count is unknown, which may limit suitability assessment.
• Column-level documentation is absent; field semantics must be inferred after download.
• Description metadata is limited; actual data quality requires manual inspection after download.

Provenance

Source

figshare, authored by Jie Tu.

Collection Method

Sample constructed from A-share listed companies regularly publishing annual financial reports.

Time Range

2015 to 2023

Freshness

Last updated 2026-04-15 18:04:41; freshness should be verified.

Geography

Likely China, based on the focus on A-share listed companies and the Chinese fiscal system.