Research on the Impact of Data Asset Recognition on Corporate Financial Reporting Quality in the Telecommunications Industry——A Case Study of China Mobile

Zhiwu Wang; Anqi He; Xiang Liu; Yao Tong; Hanyu Wang; Qian Liu; Qilu Liu

doi:10.62177/apemr.v3i2.1090

Authors

Zhiwu Wang Jiaxing University
Anqi He Jiaxing University
Xiang Liu Jiaxing University
Yao Tong Jiaxing University
Hanyu Wang Jiaxing University
Qian Liu Jiaxing University
Qilu Liu Jiaxing University

DOI:

https://doi.org/10.62177/apemr.v3i2.1090

Keywords:

Data Assets, China Mobile, Financial Reporting Quality, Accounting Recognition, Information Disclosure, Balance Sheet, Intangible Assets, Digital Economy

Abstract

Against the backdrop of a rapidly expanding digital economy and progressively refined regulatory frameworks governing data resources, data assets have assumed an unprecedented strategic prominence as core corporate strategic resources. This study examines the telecommunications industry, with a particular focus on China Mobile as a representative case. Drawing upon the data resource disclosure practices in its 2024 financial report, we systematically investigate the implications of data asset recognition for financial statement presentation and information disclosure. By constructing a financial reporting quality evaluation framework, this research specifically analyzes how the recognition and measurement of data assets influence key qualitative characteristics of financial information, including reliability, relevance, and materiality. Our findings not only contribute to enhanced standardization and transparency in data asset management within the telecommunications sector but also provide a theoretical foundation for firms seeking to optimize financial data governance, unlock data asset value, and strengthen their competitive positioning in the digital economy.

Downloads

Download data is not yet available.

References

Zhu Y. Y., & Ye Y. Z. (2018). From the perspective of the attributes of data, data assets. Big Data, 4(06), 65-76.

Xiong, Q. Q., & Tang, K. (2021). Research Progress on the Definition of Rights, Transaction, and Pricing of Data Elements. Economic Perspectives, (2), 143-158.

Chen, G., Yan, B. B., & Tang, K. (2024). Data Elements and Assets: Theoretical Analysis and Practical Exploration. International Economic Review, (5), 153-176+8.

Kim, O. K., Park, J., Park, C. W., et al. (2021). Data asset valuation model review. The Journal of Big Data, 6(1), 153–160.https://doi.org/10.1186/s40537-021-00435-9

Ministry of Industry and Information Technology (MIIT). (2023). White Paper on Data Asset Valuation in the Telecommunications Industry (2023 Edition).

Mu, M. D., Li, J. P., & Hao, J. (2025). The Incorporation of Data Assets into Financial Statements: Framework, Pathway and Practical Exploration. Procedia Computer Science, 266, 1109–1115. https://doi.org/10.1016/j.procs.2025.08.137

Qian, K., Pan, C. X., & Liang, X. Y. (2025). Does data asset disclosure affect bank lending acquisition? International Review of Financial Analysis, 97, 103834.https://doi.org/10.1016/j.irfa.2024.103834

Zhang, A. L. (2025). The Impact of Data Asset Recognition on the Financial Reporting Quality of Rail Transit Enterprises. Business Watch, 11(12), 36-39+43.

Huang, C., Shi, Z. Q., & Jiang, Q. S. (2024). The Impact of Data Asset Recognition on Enterprises: Evidence from the Stock Market. Management Science, 37(6), 43-61.

Yao, S. (2024). Research on the Impact of Data Asset Recognition in the Digital Economy on Corporate Financial Reporting Quality. Chinese Agricultural Accounting, 34(22), 73-75.

Xu, P., & Li, J. Y. (2024). Pathways for Enterprise Data Asset Recognition: Framework and Practice. Accounting Monthly, 45(7), 58-62.

Li, Y., Luo, C. K., Dong, L. M., & Gui, M. Z. (2022). Data Asset Disclosure and Nonprofessional Investor Judgment: Evidence from Questionnaire Experiments. Mobile Information Systems, 2022, 8116063.

https://doi.org/10.1155/2022/8116063

Zhang, J. R., Wei, Y. L., & Song, X. Y. (2020). Research on Accounting Treatment and Information Presentation of Enterprise Data Assets. Accounting and Economic Research, 34(3), 1-16.