Threshold Effect and Flywheel Mechanism of Data Elements Enabling Firms’ Strategic Transformation: A Case Study from the U-A-T Coupling Lens

The API call volume field contains textual records of daily average calls for core Tencent Cloud products (e.g., Polaris products, Tencent Hunyuan large model). These data trace the trajectory of technological capability development.Comprehensive cognitive capability C(t): A derived index computed from the standardised values of the above three dimensions, designed to quantify the dynamic evolution of the firm’s capability empowered by data elements.In addition, the dataset includes a supplementary table listing the release dates, parameter sizes, and technical specifications of Tencent’s Hunyuan large‑model versions from September 2023 to December 2025.All data are sourced from Tencent’s annual reports, quarterly earnings releases, and official technical white papers, all of which are publicly accessible.

Missing data entries are annotated with reasons (e.g., Tencent Music was established in July 2016, and Video Accounts was launched in 2020) to help users correctly interpret the data boundaries.This dataset is suitable for empirical studies in areas such as corporate digital transformation, valuation of data elements, and platform economy strategic management. It can be opened and edited with standard spreadsheet software (Microsoft Excel or open‑source alternatives) without requiring special tools.