ZHANG, Ruzhen. Recognition of Data Assets in Financial Statements: A Systematic Literature Review on Concept Discrimination, Accounting Treatment and Management Systems. Financial Economics Research, [S. l.], v. 3, n. 3, p. 143–157, 2026. DOI: 10.70267/fer.250303.143157. Disponível em: https://journals.zeuspress.org/index.php/FER/article/view/1239. Acesso em: 5 sep. 2026.