With the continuous development of digitalization and Internet technology,data has become an important asset of enterpri-ses.Based on the set theory,from the perspectives of technical support and data asset risk information matching and using fuzzy set qualitative comparative analysis(fsQCA)method,the paper took 13 Internet companies as the research object,and explored the com-plex relationship between the data asset information disclosure and enterprise value from multiple levels,and identified the four equiva-lent paths for Internet enterprise value promotion:data mining type,market competition leading type,digital ability type and capital driven type.Among them,the quality level of scientific and technological talents and data assets exists as the core condition,which re-alizes the possibility of improving the enterprise value by matching with other elements of different levels.
关键词
数据资产/信息披露/企业价值/QCA方法
Key words
data assets/information disclosure/enterprise value/QCA method
维普
万方数据