数据资产信息披露对企业声誉的影响研究
DOI:
作者:
作者单位:

作者简介:

通讯作者:

中图分类号:

基金项目:

广东服务业数字化发展与管理创新研究基地项目(FWYSZH202503);广东省哲学社会科学规划一般项目(GD24CYJ08)


Author:
Affiliation:

Fund Project:

undefined

  • 摘要
  • |
  • 图/表
  • |
  • 访问统计
  • |
  • 参考文献
  • |
  • 相似文献
  • |
  • 引证文献
  • |
  • 资源附件
  • |
  • 文章评论
    摘要:

    随着数字经济的蓬勃发展,数据已成为驱动企业价值创造的关键要素,围绕其形成的信息披露亦成为市场焦点。基于企业声誉这一非正式制度视角,结合2010—2023年沪深A股上市公司的样本,系统剖析数据资产信息披露对企业声誉的影响效应及其作用机理。研究表明,较高的数据资产信息披露水平能够显著提升企业声誉,并主要通过改善企业信息环境透明度和增加媒体关注两条路径发挥作用。进一步分析发现,数据资产信息披露对企业声誉的提升作用在非国有、东部地区、高科技、机构投资者持股比例高和分析师关注强度大等类型的企业中更为突出,且CEO信息技术背景能够显著增强数据资产信息披露对企业声誉的提升作用。此外,数据资产信息披露通过增强企业声誉,从而能够提升企业战略激进程度和推动企业实现高质量发展。研究结论不仅为企业优化数据资产管理战略提供了实证支持,证实了加强数据资产信息披露的商业价值,同时也为监管机构完善数据资产信息披露制度体系提供了决策依据。

    Abstract:

    As the digital economy flourishes, data has become a pivotal driver of corporate value creation, and the disclosure of data-related information has accordingly emerged as a focal point for market attention. From the perspective of corporate reputation as an informal institution, this paper empirically examines the impact of data asset disclosure on corporate reputation and its mechanism of action, using data from Chinese A-share listed companies from 2010 to 2023. Research has shown that data asset information disclosure can help enhance firm reputation. Mechanism verification shows that data asset information disclosure can improve information transparency, and attract media attention, thereby enhancing firm reputation. Further analysis reveals that the role of data asset information disclosure in enhancing firm reputation is more pronounced in non-state-owned enterprises, those located in the eastern region, high-tech enterprises, those with high institutional investor shareholding ratios, and those with strong analyst attention. In addition, CEOs’ IT background can enhance the role of data asset information disclosure in improving firm reputation. Moreover, data asset disclosure significantly strengthens the positive impact of corporate reputation on both strategic aggressiveness and high-quality development of enterprise. The research conclusions not only provide strong empirical evidence for enterprises to value the development and disclosure of data assets, but also offer important policy references for regulatory authorities to establish a long  term mechanism to guide enterprises to disclose data asset information in a standardized manner.

    参考文献
    相似文献
    引证文献
引用本文

陈晓珊,康 婷,李晗菲.数据资产信息披露对企业声誉的影响研究[J].南京审计大学学报,2026,23(2):66-77

复制
分享
文章指标
  • 点击次数:
  • 下载次数:
  • HTML阅读次数:
  • 引用次数:
历史
  • 收稿日期:
  • 最后修改日期:
  • 录用日期:
  • 在线发布日期: 2026-03-20
  • 出版日期: