Financial Realisation of Data Assets in Digital Transformation—On-Balance-Sheet Practices, Challenges and Cross-Border Implications

E-Commerce Letters 2026

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Authors: 佳陈

DOI: 10.12677/ecl.2026.153263

Cited by: 0

References: 2

Fields of Study & Subjects

Accounting Theory and Financial Reporting Digital Transformation in Law Digitalization Law and Regulation

References 2