The Provisional Regulations stipulates that data resources are recognized as assets, thus deemed integral to financial statements in China. This mandates a readiness for data disclosure within the enterprise domain. This study examined a sample of Chinese A-share listed companies from 2012 to 2022 to investigate the repercussions of data asset information disclosure on bank lending acquisition. The findings underscore that enterprise data asset information disclosure level positively affects strengthening bank lending. This effect can be primarily attributed to heightened information transparency and long-term investors' attention. Heterogeneity analysis indicates that enterprise data asset disclosure significantly augmented the prospects of securing bank loans in non-state-owned enterprises, non-Internet communication enterprises, and enterprises involved in economic policy. The finding illustrates the pivotal role of strengthening enterprise data asset disclosure. These can serve to refine credit service precision, steering the bidirectional integration of financial technology and informatization.
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