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Fig 1.

Theoretical model.

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Fig 2.

Digital keyword dictionary for enterprises.

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Table 1.

Descriptive statistics of the main variables.

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Table 2.

Results of correlation analysis.

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Table 3.

The benchmark regression results of the effect of digitalization level on corporate value creation and value realization.

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Table 4.

Robustness and endogeneity test results.

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Table 5.

Heterogeneity test results based on the technological attributes.

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Table 6.

Heterogeneity test results based on life cycle attributes.

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Table 7.

Test results of the intermediary effect based on entrepreneurs’ innovation spirit.

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Table 8.

Test results of the intermediary effect based on pioneering spirit.

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Table 9.

Test results of the intermediary effect based on entrepreneurial contract spirit.

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Table 10.

Test results of the intermediary effect based on the perspective of internal control quality.

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