Impact of Data Assets on a Company’s Market Value and Analysis of Its Path: A Case Study of TRS

Since the issuance of the “Interim Provisions on the Accounting Treatment of Enterprise Data Resources” in 2023, many companies started disclosing data assets in 2024. The impact of data assets on a company’s market value is a concern for all businesses and society. This paper takes TRS as a case an...

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Bibliographic Details
Published inSHS web of conferences Vol. 218; p. 1018
Main Author Wu, Shuang
Format Journal Article
LanguageEnglish
Published EDP Sciences 2025
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