Ps doesn't do linking but if you want a list of the names of the files that are embedded in Smart Objects then a script might provide a solution. Try asking at Photoshop Scripting forum.
P.S. There's a 3rd-party plug-in named CanLinkIt which provides linking but I don't know whether it's reliable or able to provide a list like Illustrator's Links panel.
There's a 3rd-party plug-in named CanLinkIt which provides linking
There also used to be a free Panel (by Jeffrey Tranberry and Mike Hale) that allowed to store information about »linked« files in the metadata, a custom namespace or something and could be used to update SOs.