A Study on the Effects of Data Asset Recognition in Financial Statements: A Case Study of China Mobile

Abstract

In the era of the gradual prosperity of the digital economy, the inclusion of data assets in financial statements has become a key measure of the national strategy and one of the key issues of concern in contemporary society. Currently, some researchers have extensively explored the current status, problems, and financial impacts of data asset disclosure, but there is a lack of in-depth analysis on the aspect of effectiveness. Therefore, this study takes China Mobile as an example and uses methods such as case analysis and comparative research to analyze the various effects brought about by China Mobile's data asset disclosure and the problems it still faces. The study finds that the scale and growth rate of China Mobile's data asset disclosure rank first in the industry, attracting widespread attention from investors and customers, and generating positive market feedback. In addition, it has a certain impact on some financial indicators. Despite achieving results, it still faces challenges such as insufficient measurement methods, disclosure compliance, and transparency of data sources. They require further breakthroughs to improve the practice of including data assets in financial statements.