Fiscal Decentralization and Enterprise Innovation in China, 2015-2023

A dataset supporting a study on how fiscal decentralization influences enterprise technological innovation within a three-tier principal-agent framework. It likely contains variables related to fiscal policy, local government preferences, and corporate innovation metrics for A-share listed companies in China. The data was authored by Jie Tu and published on figshare under a CC-BY-4.0 license.

Use Cases

• Testing the 'decentralization inhibition theory' based on the described relationship between fiscal policy and corporate innovation.
• Analyzing the mediating role of local government innovation preference based on the described principal-agent framework.
• Investigating property-right heterogeneity in innovation outcomes based on the described distinction between state-owned and private enterprises.

Strengths

• Data covers a 9-year time range from 2015 to 2023.
• Dataset is small (5.5 KB), facilitating quick download and inspection.
• Published 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.
• The description is focused on study findings rather than the raw data structure.

Provenance

Source

figshare, authored by Jie Tu.

Collection Method

Likely constructed from annual financial reports of A-share listed companies in China.

Time Range

2015 to 2023

Freshness

Last updated 2026-04-15 18:04:42; freshness should be verified.

Geography

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