资产(计算机安全)
会计
价值(数学)
业务
投资(军事)
互联网
产品(数学)
财务
计算机科学
计算机安全
万维网
几何学
政治
机器学习
数学
政治学
法学
作者
Yang Li,Chengkai Luo,Liming Dong,Meizeng Gui
摘要
The development of computer technology, such as data mining, has made data a productive resource. However, there are currently no relevant codes or guidelines in countries around the world that stipulate or recommend whether information on corporate data assets needs to be disclosed. This article organized a questionnaire experiment through an Internet questionnaire platform. This article finds that the disclosure of corporate data assets can significantly improve the evaluation judgment of nonprofessional investors on corporate nonfinancial performance and investment value, which is mediated by the product development ability and user stickiness of the company, by controlling the experimental variable of whether corporate data assets are disclosed or not. Therefore, this article suggests that enterprises should further improve the level of information disclosure and increase the disclosure of information related to data assets to show their investment value. It is also necessary for regulators to consider increasing the mandatory disclosure of data assets when adjusting policies and regulations in the future to reduce the level of information asymmetry in the capital market and protect the interests of nonprofessional investors.
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