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Can the level of data elements utilization in enterprises mitigate cost stickiness? Evidence from China

Zihan Song, Zhifeng Gao

Data elements are now widely embedded throughout the entire lifecycle of enterprise production and operations, presenting an opportunity window for cost control. This paper constructs a research dataset comprising firms traded on China’s two main capital markets over the decade spanning 2014 to 2023. Leveraging this sample, it empirically examines the impact of enterprise data elements utilization on cost stickiness and its transmission channels. Empirical results indicate that enhancing the… more