R1: ESG Disclosure and Firm Value Under Policy Uncertainty in Chinese A-Share Market

Panel data from Chinese A-share listed companies examines the relationship between economic policy uncertainty, ESG disclosure quality, and firm market valuation. The dataset, 4.8 MB in size, was authored by Chia-Hsien Tang and last updated on March 18, 2026. It supports analysis of mediation effects through analyst coverage and financial distress, with robustness checks across ownership types, regions, and industries.

Use Cases

• Modeling the mitigating effect of ESG disclosure on firm value under economic policy uncertainty based on the described panel data.
• Conducting subsample analyses based on ownership type, geographic area, and industry as mentioned in the description.
• Performing mediation analysis to explore channels like analyst coverage and financial distress as indicated in the research.
• Testing robustness of findings using alternative variable definitions for EPU and ESG as referenced in the description.

Strengths

• Dataset is 4.8 MB, indicating a manageable size for analysis.
• Includes panel data from Chinese A-share listed companies, enabling longitudinal study.
• Research design includes robustness checks and mediation analysis as described.

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 Chia-Hsien Tang.

Collection Method

Likely compiled from financial and ESG disclosures of Chinese A-share listed companies.

Freshness

Last updated 2026-03-18 17:37:30; freshness should be verified.

Geography

China (Chinese A-share listed companies).