数据资产信息披露影响企业耐心资本的研究进展

Research Progress on the Impact of Data Asset Disclosure on Corporate Patient Capital

摘要: 企业数据资产信息披露会对企业耐心资本产生何种影响是当前学术界研究的重点。通过梳理数据资产信息披露和企业耐心资本的相关研究，发现当前研究主要聚焦于数据资产高质量披露的正向效应，较少关注策略性披露、文本操纵等“过度披露”行为对耐心资本的负面冲击。未来研究应该多关注企业数据资产策略性披露的负面影响。

Abstract: How corporate data asset information disclosure affects corporate patient capital is a key focus of current academic research. By reviewing the literature on data asset information disclosure and corporate patient capital, it is found that current research mainly focuses on the positive effects of high-quality data asset disclosure, while paying limited attention to the negative impacts of “over-disclosure” behaviors, such as strategic disclosure and textual manipulation, on patient capital. Future research should pay greater attention to the negative effects of strategic corporate data asset disclosure.