Data Asset Value Evaluation of Internet Enterprises —— Take Sina Weibo as an Example
School of Economics and Finance, Chongqing University of Technology, Chongqing 400054,
| Abstract: | Empowering big data has become an important driving force to promote the digital transformation of enterprises and industrial transformation. However, there is no scientific and unified evaluation system for the accounting method of data assets. If the pricing standard of data assets is unreasonable, it will easily lead to chaos in the data market, which will lead to the loss of data assets. It can be seen that it is of positive significance to study the value of data assets and contribute to the benign development of data assets. On the one hand, this paper takes Sina Weibo, an Internet social media platform, as the research object, and comprehensively uses multi-period excess return model and B-S real option model to evaluate the value of data assets. In the data forecasting part, time series model is introduced to improve the smoothness of forecasting and reduce accidental fluctuations. On the other hand, through in-depth study of the annual report and other related materials, some data of enterprises are reasonably adjusted to reflect the actual situation and reduce the prediction error. Finally, the conclusion of the evaluation is summarized and analyzed, and the gains and shortcomings of the research are analyzed. At the same time, some problems and suggestions are given for the current risks and problems of the enterprise, hoping to help the development of the evaluation practice. |
| Keywords: | Data Assets; Internet Enterprise; Value Evaluation; Multi-period Excess Return Method; B-S Physical Option Model |
| DOI: | 10.57237/j.wjeb.2025.01.001 |
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Received: 27 October 2024
Accepted: 7 December 2024
Published Online: 24 March 2025
Funding
| 1. | 基于监督学习理论的互联网企业数据要素价值评估研究 (基金号: gzlcx20233293) |
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