How should research data or software be cited?

Citation styles vary by subject and publisher.
Ask your colleagues or publisher in advance or consult a guidebook on scientific research that deals with the conventions of your field.
The following is an example of how to cite data in a bibliography according to a recommendation by FORCE11:

Author(s) (Year of Publication): Title of Research Data. Data Repository or Archive. Version. Globally persistent Identificator (preferably a URL)

Software can be cited as follows:

Author(s) (Year of Publication): Title of Software (Version). [Form, e.g. Computer Software] Source as a URL and/or DOI (Date of last retrieval)

More information on this topic can be found here:

The literature management program EndNote (version X5 and later) provides citation templates for research data and software.
If you know the DOI of the data you want to cite, you can use the DOI Citation Formatter to convert it into a full reference with different quotation styles (http://software.ac.uk/so-exactly-what-software-did-you-use).
https://ltl.lincoln.ac.nz/research/citing-data/