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
Main Author: Wu Shuang
Format: Article
Language:English
Published: EDP Sciences 2025-01-01
Series:SHS Web of Conferences
Online Access:https://www.shs-conferences.org/articles/shsconf/pdf/2025/09/shsconf_icdde2025_01018.pdf
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