Research on the Impact of Network Infrastructure on Data Asset Information Disclosure
Under the global digital wave,the value of data as a fundamental strategic resource is increasingly reflected,and data asset information disclosure plays an indispensable role in the development of the digital economy.Does network infrastructure affect data asset information disclosure?Using a double machine learning method to empirically test the effect of network infrastructure on data asset information disclosure,using A-share listed companies in Shanghai and Shenzhen from 2010 to 2019 as samples,using text mining technology to measure data asset information disclosure,and using the"Broadband China"policy as a natural experiment.Research has found that the promotion and popularization of network infrastructure provide technical support for the development of the digital economy,breaking the"data island"situation,accelerating data interconnection,and significantly promoting data asset information disclosure.As far as the promotion mechanism is concerned,network infrastructure can enhance the digital transformation of enterprises,and the explosive data growth resulting from it makes it possible to disclose information on data assets;By improving customer concentration and information disclosure quality,a favorable environment is provided for data asset information disclosure,thereby promoting data asset information disclosure.Further heterogeneity analysis reveals that at the micro,meso,and macro levels,network infrastructure has a significant differentiated effect on the driving force of data asset information disclosure.The above research conclusions not only provide empirical evidence from China for current research on the influencing factors of data asset information disclosure,but also further improve the existing analytical dimensions of data asset information disclosure,and provide policy inspiration for government departments to promote the implementation of the"Broadband China"strategy and promote the development of the digital economy.
Network infrastructureBroadband ChinaDisclosure of data asset informationDouble machine learning
NETL
NSTL
万方数据
