Research on the Impact of Data Asset Recognition on Corporate Financial Reporting Quality in the Telecommunications Industry---A Case Study of China Mobile

Against the backdrop of a rapidly expanding digital economy and progressively refined regulatory frameworks governing data resources, data assets have assumed an unprecedented strategic prominence as core corporate strategic resources. This study examines the telecommunications industry, with a particular focus on China Mobile as a representative case. Drawing upon the data resource disclosure practices in its 2024 financial report, we systematically investigate the implications of data asset re