Practical Research on the Inclusion of Data Assets of Data-Driven Intelligent Enterprises in Financial Statements: Taking "Merit Interactive" as an Example

Yuer Chen

2025

Abstract

The inclusion of data assets in financial statements is a crucial step in the digital transformation of enterprises. It makes the value of data explicit, which is conducive to in-depth exploration and utilization. However, existing research mainly stays at the theoretical level, lacking practical cases of implementation in enterprises, and there is a problem of disconnection between theory and practice. Taking Merit Interactive as an example, this paper uses the longitudinal single-case study method and the literature research method to study the financial reports of this enterprise in the first three quarters of 2024. The study finds that the inclusion of data assets in financial statements not only helps Merit Interactive turn losses into profits, but also has a positive impact on the market value of the company. According to the study, promoting the inclusion of data assets of data-driven intelligent enterprises in financial statements is conducive to making the value of their data resources explicit. This paper attempts to explore the possible economic consequences of including data assets in financial statements for data-driven intelligent enterprises, and provides empirical references for enterprises to better realize the explicit manifestation of data assets.

Paper Citation

in Harvard Style

Chen Y. (2025). Practical Research on the Inclusion of Data Assets of Data-Driven Intelligent Enterprises in Financial Statements: Taking "Merit Interactive" as an Example. In Proceedings of the 2nd International Conference on E-commerce and Modern Logistics - Volume 1: ICEML; ISBN 978-989-758-775-7, SciTePress, pages 49-56. DOI: 10.5220/0013832500004719

in Bibtex Style

@conference{iceml25,
author={Yuer Chen},
title={Practical Research on the Inclusion of Data Assets of Data-Driven Intelligent Enterprises in Financial Statements: Taking "Merit Interactive" as an Example},
booktitle={Proceedings of the 2nd International Conference on E-commerce and Modern Logistics - Volume 1: ICEML},
year={2025},
pages={49-56},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0013832500004719},
isbn={978-989-758-775-7},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Conference on E-commerce and Modern Logistics - Volume 1: ICEML
TI - Practical Research on the Inclusion of Data Assets of Data-Driven Intelligent Enterprises in Financial Statements: Taking "Merit Interactive" as an Example
SN - 978-989-758-775-7
AU - Chen Y.
PY - 2025
SP - 49
EP - 56
DO - 10.5220/0013832500004719
PB - SciTePress