将下面改写的学术、精炼一点we proceed as follows for the raw data firstly we exclude samples of ST ST and PT listed firms; secondly financial firms are excluded because of its special financial statements; thirdly

We follow the following steps to process the raw data: firstly, we exclude samples of ST, *ST, and PT listed firms; secondly, financial firms are excluded due to their unique financial statements; thirdly, samples with missing key variables are excluded; fourthly, continuous variables are subjected to bilateral 1% winsorization to eliminate the impact of extreme values; fifthly, we match human-AI cooperation based on the city where the listed companies are located, while excluding samples from Tibet, Xinjiang, and certain areas of Yunnan. This results in a total of 13,203 valid research samples.