 Does data asset disclosure affect bank lending acquisition?Kun Qian, Chenxi Pan and Xinyv Liang International Review of Financial Analysis, 2025, vol. 97, issue C Abstract: The Provisional Regulations stipulates that data resources are recognized as assets, thus deemed integral to financial statements in China. This mandates a readiness for data disclosure within the enterprise domain. This study examined a sample of Chinese A-share listed companies from 2012 to 2022 to investigate the repercussions of data asset information disclosure on bank lending acquisition. The findings underscore that enterprise data asset information disclosure level positively affects strengthening bank lending. This effect can be primarily attributed to heightened information transparency and long-term investors' attention. Heterogeneity analysis indicates that enterprise data asset disclosure significantly augmented the prospects of securing bank loans in non-state-owned enterprises, non-Internet communication enterprises, and enterprises involved in economic policy. The finding illustrates the pivotal role of strengthening enterprise data asset disclosure. These can serve to refine credit service precision, steering the bidirectional integration of financial technology and informatization. Keywords: Data asset; Bank lending; Digital economy (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:finana:v:97:y:2025:i:c:s105752192400766x DOI: 10.1016/j.irfa.2024.103834 Access Statistics for this article International Review of Financial Analysis is currently edited by B.M. Lucey More articles in International Review of Financial Analysis from Elsevier |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.