Main article

Wei-Ming Han
School of Accounting, Anhui University of Finance and Economics, Bengbu 233030, China
Lihua Sun
School of Information Engineering, Lanzhou University of Finance and Economics, Lanzhou 730020, China
Jiaqi Zhao*
School of Management Science and Engineering, Hebei University of Economics and Business, Shijiazhuang 050061, China
zhao.jiaqi@heuet.edu.cn

Abstract

This article reframes the empirical study of blockchain in listed firms as a big-data measurement problem. We assemble a nine-year panel of 29,114 firm-year observations covering Chinese A-share companies between 2015 and 2023, and combine annual reports, exchange filings, patent records and management discussion text into a Blockchain Adoption Intensity Index (BAII) constructed through a tokenisation–dictionary–TF-IDF text-mining pipeline. The BAII captures both whether and how deeply each firm has integrated distributed-ledger technology, addressing well-known limitations of binary adoption proxies. Using the Shenzhen Stock Exchange disclosure rating as the dependent variable, we estimate fixed-effect models, instrumental-variable regressions with a regional R&D-intensity instrument, three-step mediation models with bootstrap inference, and Hansen panel threshold regressions on firm size. We find that higher BAII significantly raises disclosure quality, and the effect is amplified in high-tech industries; supply chain finance partially mediates the relationship; and a double threshold in firm size produces a fivefold increase in the marginal effect when moving from small to large firms. The article contributes a reproducible big-data construct, robust econometric evidence, and actionable governance implications for emerging-market regulators.

Article details

How to Cite

Big-Data Measurement of Blockchain Adoption in Listed Firms: Text Mining, Disclosure Quality, and Supply Chain Finance Evidence. (2025). Data Science & Big Data Technology, 3(4), 28-54. https://doi.org/10.63646/dsbdt.2025.030402