CSG(SZ:000012) Sou Hu Cai Jing·2025-07-27 04:01Core Insights - The document provides a comprehensive dataset on the dynamic capabilities of publicly listed companies from 2024 to 2005, focusing on innovation, absorption, and adaptation capabilities [1][2][3]. Group 1: Dynamic Capabilities - Dynamic capabilities include innovation capability, absorption capability, and adaptation capability, with adaptation measured by the coefficient of variation of R&D, advertising, and capital expenditure [1][3]. - A smaller coefficient of variation indicates stronger adaptation capabilities, allowing companies to better withstand external environmental changes [1][3]. Group 2: Data Integrity and Methodology - The dataset consists of over 60,000 sample observations from 5,688 companies, ensuring accuracy and reliability for research purposes [1][2]. - The data is meticulously organized and verified, emphasizing its originality and authenticity, with no profit-driven motives behind its compilation [2]. Group 3: Measurement of Capabilities - Innovation capability is measured using the intensity of R&D expenditure and the number of patents, while absorption capability is assessed through R&D expenditure relative to operating income [4][5]. - The document outlines the methodology for analyzing the impact of big data technology on real activity earnings management, indicating a negative correlation between big data application and earnings management [5]. Group 4: Sample Data - A sample table illustrates the absorption, innovation, and adaptation capabilities of a specific company (南玻A) from 2014 to 2024, showcasing variations in these capabilities over the years [6].