Technological Peer Pressure and Job Posting Skill Disclosure

This dataset was used by Yi Cao, Shijun Cheng, Jennifer Wu Tucker, and Chi Wan in their 2023 Contemporary Accounting Research study. It includes firm-level job posting data with skill requirement specificity, matched with technological peer pressure measures derived from patent similarity and competition. The dataset allows analysis of how firms alter job descriptions for tech positions under varying levels of innovation pressure. It combines data from Burning Glass job postings, Compustat, and patent databases, covering thousands of firm-year observations across U.S. industries.