REN, Xuehan. Data Asset Recognition on the Balance Sheet: Theoretical Framework, Practical Challenges, and Implementation Pathways. Financial Economics Research, [S. l.], v. 3, n. 1, p. 87–93, 2026. DOI: 10.70267/fer.250301.8793. Disponível em: https://journals.zeuspress.org/index.php/FER/article/view/573. Acesso em: 4 feb. 2026.