Study on the Valuation of Digital Technology Enterprises' Data Asset: An Empirical Test Based on the Multi-Period Excess Returns Model
Year: 2025
Type: conference-paper
Abstract: In the age of the digital economy, data has been one of the factors of production and one of the core competitiveness for businesses. It is becoming ever more important that accounting data assets are valued properly. But the way we account for – and value – data assets has yet to be harmonized. Therefore, in this paper, the value of companies’ data assets is assessed by a multi-period surplus return model, and the rationality of this model is illustrated through the business performance of Vast-Data.
Author: Guanglu Xue
Institution: Nanfang College Guangzhou
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: gold
OpenAlex ID: W4412887491