Research on the Impact of Data Asset Recognition and Bookkeeping on Corporate Profitability: An Empirical Analysis Based on Listed Technology Enterprises

Abstract

With the rapid advancement of digital and artificial intelligence technologies in the digital economy era, the capitalization of data into assets has gradually become a core driver for enterprises to enhance competitiveness and achieve high-quality development. This paper adopts the data of 16 listed technology enterprises from 2023 to 2025 as the research sample. Taking gross profit margin, operating profit margin, and return on equity as the evaluation indicators of corporate profitability, this study applies trend analysis and horizontal comparison methods to explore the impact of recognizing and recording data assets in financial statements on enterprise profitability. The research results indicate that the influences of data asset bookkeeping vary across different enterprises, and generally present a U-shaped trend of decline followed by growth. With the improvement of data product development capabilities, enterprises are able to build digital business service models, cut operational costs, and boost overall profitability. Based on the research findings, this paper puts forward targeted suggestions, so as to provide references for the development of the digital economy and the improvement of the institutional rules for data asset recognition and bookkeeping.