Shen, Junxin; Fang, Qin; Zhang, Tongxin; Peng, Yuan - In: Journal of business economics and management 26 (2025) 5, pp. 1175-1200
As data assets grow strategically important yet remain difficult to value in internet enterprises, this study analyzes the factors influencing their valuation. Using value chain theory and a system dynamics model, it uncovers the mechanisms of value formation. Results show that data asset value...