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Valuing big data: An analysis of current regulations and proposal of frameworks

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  • Nani, Albi

Abstract

The increasing prevalence of big data, large stores of data that enable businesses to generate previously inaccessible insights, has resulted in performance gains for the firms that harness its capabilities. However, the impact that big data has on a firm’s profitability and financial position is rarely captured in its financial statements due to big data’s status as an internally generated intangible asset. As per the current IFRS regulations, big data is not eligible for recognition.

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  • Nani, Albi, 2023. "Valuing big data: An analysis of current regulations and proposal of frameworks," International Journal of Accounting Information Systems, Elsevier, vol. 51(C).
    • Handle: RePEc:eee:ijoais:v:51:y:2023:i:c:s1467089523000295
    DOI: 10.1016/j.accinf.2023.100637
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    1. Wu, Jinghua & Liang, Yanping & Liu, Wei, 2024. "The dark side of corporate digital transformation: Evidence from excess perk consumption of executives," Finance Research Letters, Elsevier, vol. 61(C).

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