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Keywords: Data assetization
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review 1–26.
Published: 10 September 2026
...Songhui Zhao; Bao Feng; Zuominyang Zhang Purpose Data has emerged as a strategic production factor that reshapes corporate resource allocation and the industrial landscape through large-scale accumulation and assetization. This study aims to examine whether and how data assetization influences...
