Multi-period Excess Return Method to Evaluate the Data Asset Value of Internet Service Enterprise

In recent years, compared with real assets, the research on data assets in Internet service enterprises is still in a very primitive stage, and there are still many challenges in the evaluation of data assets. As an emerging industry, China’s Internet service industry is still in the early stage of development, which is not mature and stable enough. It faces great challenges in asset evaluation, and there is not a fair and suitable data asset evaluation system, which makes it difficult for Internet service companies to measure and estimate the value of data assets. This paper is going to enrich the related theories of the use of data information processing models and data asset value measurement for Internet service enterprises. It discussed present data asset measurement methods and chose the multi-period excess return method for data asset value measurement and valuation. The research improved the multi-period excess return method and proved the importance of data asset valuation for Internet Service Enterprises, which can improve the development of data asset value measurement and valuation systems for Internet service enterprises.