Under the energy transition, resource-based enterprises face the challenge of value reassessment, and traditional valuation models are ineffective due to neglecting data assets. This study adopts empirical methods to explore the impact and pathway of data asset information disclosure on market response through regression analysis, robustness testing, mechanism testing, moderation effects, and heterogeneity analysis. The results show that there is a significant positive relationship between data asset information disclosure and market response, and the regression coefficients are significant at the 1% level; Robustness testing (replacing independent variables, dependent variable windows, sub samples) enhances the reliability of the results; Endogeneity testing eliminates interference; Mechanism verification confirms the transmission effect of investor, analyst, and media attention; The moderation effect shows that the readability of annual reports is most significantly moderated during the data collection stage; Heterogeneity analysis shows that market reactions are more prominent in various stages of data assetization (especially in the analysis stage), high competitive industries, high-tech and high quality internal control enterprises. This study constructs a value reassessment framework for data asset information disclosure from the perspective of energy transition, revealing market response mechanisms and group differences, providing support for theoretical development and practical applications, and promoting resource-based enterprises to achieve sustainable value creation in the energy revolution and digital economy.

Zinuo Wang. Value Reassessment Logic of Resource-Based Enterprises in the Context of Energy Transition. International Journal of Social Sciences and Economic Management (2026), Vol. 7, Issue 1: 141-149. https://doi.doi.org/10.3807/IJSSEM.2026.070115.

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