同群效应与企业数据资产化:基于上市公司的证据OACHSSCD

Based on peer effects theory,this study uses Chinese A-share listed companies from 2009 to 2024 to examine the multidimensional peer effects of corporate data assetization and ex-plores the underlying imitation motives and economic consequences.The findings indicate that:(1)corporate data assetization exhibits significant peer convergence across interlocking directo-rate networks,industry peers,and regional peers;(2)this convergence exhibits heterogeneity across firms with different asset structures,geographic locations,and industry competition inten-sities;(3)high performance of peer firms stimulates"performance-learning"imitation,while high innovation capability dampens imitation incentives,reflecting an"innovation-substitution"motive;(4)enterprises that follow peers in advancing data assetization can effectively alleviate fi-nancing constraints and enhance new quality productivity forces.