Journal of Economic, Finance Research and Review (JEFRR) · Research article · Open access
The Impact of Data Assetization on Corporate Agency Costs
Jianing Cheng
21 February 2026 · Vol. 2, Issue 2, pp. 111-118
DOI: 10.65150/EP-jefrr/V2E2/2026-06
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What is this article about?
With the digital economy becoming a key driver of global growth, data has emerged as a critical production factor. This study investigates the impact of data assetization on corporate agency costs, using a sample of Chinese A-share listed companies from 2010 to 2024.
Article at a glance
- Published
- 21 February 2026
- Volume / issue / pages
- Vol. 2, Issue 2, pp. 111-118
- ISSN
- 3051-3650 (online) · 3051-3642 (print)
- Licence
- CC BY 4.0 — free to read and reuse with attribution
- Peer review
- Double-blind, at least two independent reviewers
- Publisher
- EP Journals Group
Abstract
With the digital economy becoming a key driver of global growth, data has emerged as a critical production factor. This study investigates the impact of data assetization on corporate agency costs, using a sample of Chinese A-share listed companies from 2010 to 2024. Based on principal-agent theory and information asymmetry theory, we argue that data assetization can mitigate agency costs by improving information transparency, optimizing decision-making processes, and strengthening internal monitoring mechanisms. Using panel data regression models and robustness tests, we find that data assetization significantly reduces both types of agency costs—those between shareholders and management, and between controlling and minority shareholders. Furthermore, the effect is more pronounced in firms with weaker governance structures and higher information asymmetry. The study contributes to the literature on data assetization and corporate governance, providing empirical evidence and policy recommendations for regulators and enterprises in the digital era.
Keywords: Data Assetization, Agency Costs, Corporate Governance, Information Asymmetry, A-Share Listed Companies
Cite this article
Jianing Cheng (2026). The Impact of Data Assetization on Corporate Agency Costs. Journal of Economic, Finance Research and Review, 2(2), 111-118. https://doi.org/10.65150/EP-jefrr/V2E2/2026-06
@article{Jianing2026,
title = {The Impact of Data Assetization on Corporate Agency Costs},
author = {Jianing Cheng},
journal = {Journal of Economic, Finance Research and Review},
year = {2026},
volume = {2},
number = {2},
pages = {111-118},
doi = {10.65150/EP-jefrr/V2E2/2026-06},
url = {https://doi.org/10.65150/EP-jefrr/V2E2/2026-06}
}Questions about this article
Who wrote this article?
Jianing Cheng.
Where and when was it published?
In Journal of Economic, Finance Research and Review, Volume 2, Issue 2, pages 111-118, published by EP Journals Group on 21 February 2026.
Is this article free to read?
Yes. It is open access under a Creative Commons Attribution 4.0 (CC BY 4.0) licence, so anyone can read, share and reuse it with attribution.
What is the DOI of this article?
10.65150/EP-jefrr/V2E2/2026-06 (https://doi.org/10.65150/EP-jefrr/V2E2/2026-06).
How do I cite this article?
APA: Jianing Cheng (2026). The Impact of Data Assetization on Corporate Agency Costs. Journal of Economic, Finance Research and Review, 2(2), 111-118. https://doi.org/10.65150/EP-jefrr/V2E2/2026-06
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