Research on the Impact of Industry Type on Data Asset Disclosure

Abstract

In August 2023, the Ministry of Finance issued the Provisional Regulations on the Accounting Treatment of Enterprise Data Resources, which clarified the principles, disclosure requirements, scope, and listing of enterprise data asset accounting treatment, and came into effect on January 1, 2024. The data used in this study were obtained from the WIND database and excluded companies that disclosed data assets and then reset them to zero, resulting in a sample of 110 companies. The empirical analysis was conducted using the OLS regression model to investigate the impact of property rights on the scale of data assets. The study found that the type of industry is positively correlated with the scale of data asset disclosure, and that the scale of data asset disclosure is moderated by the property rights of the enterprise.