As the value of data assets as a critical strategic resource becomes increasingly prominent,data asset disclosure has garnered significant attention from both academia and industry.This study empirically examines the impact of firm network posi-tion on data asset disclosure and its underlying mechanisms,based on data from A-share listed companies in China from 2009 to 2023.The findings reveal that firm network position positively influences the level of data asset disclosure.Mechanism analysis indi-cates that customer concentration plays a moderating role in this relationship,with the effect of firm network position on data disclo-sure being stronger when customer concentration is lower.Heterogeneity analysis further shows that the impact of firm network posi-tion on data asset disclosure is particularly pronounced for non-state-owned enterprises,multi-tier(long-chain)structures,and small-scale firms.This paper sheds light on the micro-level mechanisms by which firm network position affects data asset disclo-sure,offering policy insights for improving the data market system and promoting high-quality development of the digital economy in China.
维普
万方数据