The application of excess return method in the evaluation of logistics enterprise data assets
Year: 2025
Type: conference-paper
Abstract: Data assets serve as a critical component in driving the innovation and development of intelligent logistics. By systematically reviewing the existing research on the value assessment of data assets in logistics enterprises, this study constructs a multi-period excess return evaluation model. An empirical analysis is conducted using SF Holding as a representative case of a logistics enterprise, which confirms that data assets generate excess returns and that the model possesses a certain degree of feasibility and reference value. This paper offers both a theoretical foundation and practical guidance for enhancing the data asset valuation system of logistics enterprises.
Authors: Lilin Jiang, Xiaogang Yao
Institution: Shandong Business Institute
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: gold
OpenAlex ID: W4412822314