The Impact Mechanism of Data Asset Disclosure on Value Creation: The Dual Perspectives of Corporate Surplus Level and Equity Capital Costs

Tong Ziqiang,Yan Xinyu,Ma Jia

Science & Technology Progress and Policy ›› 2026, Vol. 43 ›› Issue (6) : 1-10.

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Science & Technology Progress and Policy ›› 2026, Vol. 43 ›› Issue (6) : 1-10. DOI: 10.6049/kjjbydc.D10N202507161
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The Impact Mechanism of Data Asset Disclosure on Value Creation: The Dual Perspectives of Corporate Surplus Level and Equity Capital Costs

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{{article.zuoZheEn_L}}. {{article.title_en}}[J]. {{journal.qiKanMingCheng_EN}}, 2026, 43(6): 1-10 https://doi.org/10.6049/kjjbydc.D10N202507161

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