Research on the Market Reaction to the Inclusion of Data Assets In the Balance Statements of China's Computer Industry
Abstract
This article aims to explore the impact of the recognition of data assets in the balance sheets of the computer industry on the market. After the formal implementation of the Interim Provisions on the Accounting Treatment of Enterprise Data Assets issued by the Ministry of Finance of China, a large number of studies have selected the entire industry as the research object, lacking in - depth analysis of a single industry and ignoring the influence of industry characteristics on the research conclusions. Through the research in this article, we found that the recognition of data assets in the balance sheets of the computer industry in the third quarter showed a negative market reaction, which was contrary to the research conclusions of the semi - annual report data. Combining with industry characteristics, the research suggests that in the subsequent work of recognizing data assets in the balance sheets, the supervision of the quality of data assets shou·ld be strengthened, the work of enterprises in recognizing data assets in the balance sheets should be continuously promoted, and the relevant accounting treatment standards should be improved in a timely manner.
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