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Does data asset disclosure mitigate stock mispricing? A signalling perspective

Jian-Yong Liu et al.

Enterprise Information Systems2026https://doi.org/10.1080/17517575.2025.2607361article
AJG 2ABDC A
Weight
0.50

Abstract

Although data asset disclosure signals firms’ competitive resource advantages, whether and how data asset disclosure influences investors’ perceptions remains unclear. Using a unique dataset comprising A-share listed firms in China from 2008 to 2023, this study finds that data asset disclosure mitigates stock mispricing. Such the effect is stronger for self-use data asset disclosure than transactional ones, and for firms with higher internal control quality, media attention, and institutional ownership. Further analysis reveals that Only routine and truthful disclosure is effective, while exaggerated disclosure backfires. These findings yield important theoretical and managerial implications for firms formulating data asset disclosure strategies.

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https://doi.org/https://doi.org/10.1080/17517575.2025.2607361

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@article{jian-yong2026,
  title        = {{Does data asset disclosure mitigate stock mispricing? A signalling perspective}},
  author       = {Jian-Yong Liu et al.},
  journal      = {Enterprise Information Systems},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1080/17517575.2025.2607361},
}

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Does data asset disclosure mitigate stock mispricing? A signalling perspective

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.