Panel dataset on digital window dressing of A-share listed manufacturing firms, 2016–2023

Enterprise capability dimensions: perception ability, absorption ability, and reconstruction ability; 4. The dependent variable: the degree to which enterprises cater to digitalization. The original data sources are Guotai An CSMAR database, annual financial reports and annual report texts of listed companies, and industry classification refers to the manufacturing industry standards of the China Securities Regulatory Commission.

The data preprocessing stage eliminates ST,

• ST, severely missing data, and samples of newly listed companies in the current year, completes variable calibration, and can be directly used for NCA necessity testing and staged dynamic fsOCA configuration analysis, fully supporting the empirical testing of multiple equivalent driving paths and temporal dynamic evolution laws in this article.