Fiscal Decentralization and Enterprise Innovation in China, 2015-2023

A sample of A-share listed companies in China from 2015 to 2023 was used to study the impact of fiscal decentralization on enterprise technological innovation. The dataset, created by Jie Tu and last updated in April 2026, supports a moderated mediation model within a central-local-enterprise principal-agent framework. It is a 5.5 KB Excel file released under a CC-BY-4.0 license.

Use Cases

• Testing the 'decentralization inhibition theory' on enterprise innovation based on fiscal decentralization measures.
• Analyzing the mediating role of local government innovation preference between fiscal policy and corporate R&D.
• Investigating property-right heterogeneity in innovation outcomes between state-owned and private enterprises.
• Building econometric models to study principal-agent dynamics in a multi-tier government system.

Strengths

• Data covers a 9-year time range from 2015 to 2023.
• Dataset is small (5.5 KB), facilitating quick download and initial inspection.
• Released under a permissive CC-BY-4.0 license for reuse.

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

Collection Method

Constructed from a sample of A-share listed companies that regularly published annual financial reports.

Time Range

2015 to 2023

Freshness

Last updated 2026-04-15 18:04:46; freshness should be verified.

Geography

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