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| Research on the Impact of Data Asset Information Disclosure on Customer Stability |
| ZHANG Junrui，ZHANG Long |
| Xi’an Jiaotong University, Xi’an, China |
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Abstract Based on Chinese A-share listed companies from 2014 to 2021, this study constructs the measure of data asset information disclosure using text analysis and examines the impact of firms’ data asset information disclosure on the customer relationship stability and its mechanisms. It is found that data asset information disclosure can effectively reduce the customer relationship stability of firms. The mechanism test shows that data asset information disclosure will cause competitors’ plunder of customer resources, resulting in the loss of stable customers. Further research shows that the influence of data asset information disclosure on the stability of customer relationship is more significant in non-SOEs and industries with low barriers to entry. And the product innovation ability and CSR performance can effectively restrain competitors’ plunder of customer resources caused by data asset information disclosure.
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Received: 09 October 2023
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