The Motivation and Market Reaction of Data Resources Included in the “Assets” Subject—Taking DataOcean AI as an Example

Now that the data age is affected by the international situation, countries are paying increasing attention to data resources. At the beginning of 2024, the Interim Provisions on Accounting Treatment Related to Enterprise Data Resources (hereinafter referred to as the Interim Provisions) were issued. In that case, the expense data resources can be categorized under the subject of “assets”. To date, research on data resources included in the “assets” subject remains in its early stages, with most studies only staying at the theoretical level. It is difficult to provide personalized entry practices tailored to different enterprises, so addressing this research gap via case studies is urgent. DataOcean AI exhibits typical characteristics, including a comprehensive inventory of data resources, which is why this paper uses it as an example. First, the motivation for data resources entering the “assets” will be explored. In the following step, the event study is applied to explore the market response to the company’s release of the annual report and the Interim Provisions. The CAR value of the former is positive, but that of the latter is negative. This shows that the impact of an increase in the scale of enterprise transactions is greater than that of policy factors. Finally, the financial situation of DataOcean AI’s data resources is examined, providing a reference for the operation of the same type of companies.