"Easy_Money__Lazy_Innovation__Evidence_from_a_Regression_Discontinuity_Design_on_Financial_Slack_data"

"We construct a panel of Chinese A-share listed corporations from the CSMAR database, spanning the period 2017--2023. Following standard data cleaning procedures, we exclude financial institutions, firms under special treatment (ST\/*ST), and observations with missing values for core variables. To mitigate the influence of outliers, we winsorize continuous variables at the 1st and 99th percentiles. The resulting dataset comprises 26,327 firm-year observations."