Research Hotspots and Frontier Analysis of Enterprise Data Asset Valuation

Baoling Hu; Xinran Geng

doi:10.2991/978-94-6239-719-4_37

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Research Hotspots and Frontier Analysis of Enterprise Data Asset Valuation

Authors

Baoling Hu¹, Xinran Geng¹^{, *}

¹School of Business, Qingdao University of Technology, Qingdao, 266520, China

^*Corresponding author. Email: 804857703@qq.com

Corresponding Author

Xinran Geng

Available Online 9 July 2026.

DOI: 10.2991/978-94-6239-719-4_37 How to use a DOI?
Keywords: Enterprise data asset; Asset valuation; Research hotspot; Knowledge map; CiteSpace
Abstract: Based on 2,010 literatures related to enterprise data asset valuation from 2005 to 2025 in the Web of Science Core Collection, this paper employs the CiteSpace visualization analysis tool to reveal the development context, research hotspots and frontiers in this field. The findings indicate that the number of publications has increased significantly since 2020, reflecting a rapid rise in research enthusiasm driven by policies. The research field is highly concentrated in a main connected component with indirect correlations among themes, yet the network density is low, suggesting that the knowledge structure has not been highly integrated. Research hotspots focus on four themes: macroeconomics and cycles, corporate finance and performance, valuation methods and technologies, and external environment. Research frontiers center on the integration of management accounting and digital transformation. Future prospects for this field are proposed as follows: Promote innovation in valuation methods driven by digital technologies and interdisciplinary integration; Establish standards and security guarantee mechanisms for data asset valuation; Expand commercial application scenarios.
Copyright: © 2026 The Author(s)
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title: Proceedings of the 2026 6th International Conference on Enterprise Management and Economic Development (ICEMED 2026)
Series: Advances in Economics, Business and Management Research
Publication Date: 9 July 2026
ISBN: 978-94-6239-719-4
ISSN: 2352-5428
DOI: 10.2991/978-94-6239-719-4_37 How to use a DOI?
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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ris enw bib

TY  - CONF
AU  - Baoling Hu
AU  - Xinran Geng
PY  - 2026
DA  - 2026/07/09
TI  - Research Hotspots and Frontier Analysis of Enterprise Data Asset Valuation
BT  - Proceedings of the 2026 6th International Conference on Enterprise Management and Economic Development (ICEMED 2026)
PB  - Atlantis Press
SP  - 326
EP  - 333
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-719-4_37
DO  - 10.2991/978-94-6239-719-4_37
ID  - Hu2026
ER  -

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