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The Impact of Artificial Intelligence Disclosure on Financial Performance
16 references·6 citing·47 second hop
The Impact of Artificial Intelligence Disclosure on Financial Performance (2023)The Impact of Artificial Intelligence Dis…Artificial intelligence and the changing sources of competitive advantage (2022)Artificial intelligence and t…Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG) (2021)Corporate transformation towa…AI-enabled business-model innovation and transformation in industrial ecosystems: A framework, model and outline for further research (2021)AI-enabled business-model inn…The Impact of the COVID-19 Pandemic on Firm Performance (2020)The Impact of the COVID-19 Pa…Influence of artificial intelligence (AI) on firm performance: the business value of AI-based transformation projects (2020)Influence of artificial intel…ESG disclosure and firm performance before and after IR (2020)ESG disclosure and firm perfo…Does Integrated Reporting Matter to the Capital Market? (2017)Does Integrated Reporting Mat…Bank size, lending technologies, and small business finance (2010)Bank size, lending technologi…Assessing bank efficiency and performance with operational research and artificial intelligence techniques: A survey (2009)Assessing bank efficiency and…Boards: Does one size fit all☆ (2007)Boards: Does one size fit all☆Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies (2006)Factors Influencing Voluntary…Voluntary social reporting in three FTSE sectors: a comment on perception and legitimacy (2003)Voluntary social reporting in…Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Separation of Ownership and Control (1983)Separation of Ownership and C…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Emerging technologies in finance: challenges for a sustainable finance (2025)Emerging technologies in fina…Artificial intelligence and financial fraud (2025)Artificial intelligence and f…AI and ML patent intensity and firm performance: A machine learning-based lagged analysis (2025)AI and ML patent intensity an…Innovation in Financial Health Assessment: Applying MCDM Techniques to Banks in Vietnam (2024)Innovation in Financial Healt…Impact of AI Disclosure on the Financial Reporting and Performance as Evidence from US Banks (2024)Impact of AI Disclosure on th…Artificial intelligence adoption, audit quality and integrated financial reporting in GCC markets (2024)Artificial intelligence adopt…Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)Audit committee, board of director characteristics, and earnings management (2002)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Agency Theory: An Assessment and Review (1989)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)Corporate governance and board of directors: The effect of a board composition on firm sustainability performance (2019)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)A Survey of Corporate Governance (1997)Corporate governance, chief executive officer compensation, and firm performance (1999)A resource‐based view of the firm (1984)Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)The DeLone and McLean Model of Information Systems Success: A Ten-Year Update (2003)Artificial Intelligence and Business Value: a Literature Review (2021)AI-employee collaboration and business performance: Integrating knowledge-based view, socio-technical systems and organisational socialisation framework (2022)Artificial intelligence in innovation management: A review of innovation capabilities and a taxonomy of AI applications (2023)Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis (1984)An Introduction to Efficiency and Productivity Analysis (1998)An Introduction to Efficiency and Productivity Analysis (2005)Bank supervision, regulation, and efficiency: Evidence from the European Union (2011)A survey on bank branch efficiency and performance research with data envelopment analysis (2012)Deep learning for financial applications : A survey (2020)Markets and Hierarchies: Analysis and Antitrust Implications. 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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 2007Boards: Does one size fit all☆3,088 cited
  • 2020Influence of artificial intelligence (AI) on firm performance: the business value of AI-based transformation projects1,277 cited
  • 2006Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies948 cited
  • 2020The Impact of the COVID-19 Pandemic on Firm Performance822 cited
  • 2009Assessing bank efficiency and performance with operational research and artificial intelligence techniques: A survey801 cited
  • 2022Artificial intelligence and the changing sources of competitive advantage613 cited
  • 2017Does Integrated Reporting Matter to the Capital Market?502 cited
  • 2010Bank size, lending technologies, and small business finance467 cited
  • 2003Voluntary social reporting in three FTSE sectors: a comment on perception and legitimacy435 cited
  • 2021AI-enabled business-model innovation and transformation in industrial ecosystems: A framework, model and outline for further research424 cited

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  • 2021Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG)422 cited
  • 2020ESG disclosure and firm performance before and after IR411 cited
  • Cited by

    • 2024Artificial intelligence adoption, audit quality and integrated financial reporting in GCC markets32 cited
    • 2024Innovation in Financial Health Assessment: Applying MCDM Techniques to Banks in Vietnam31 cited
    • 2024Impact of AI Disclosure on the Financial Reporting and Performance as Evidence from US Banks29 cited
    • 2025Emerging technologies in finance: challenges for a sustainable finance26 cited
    • 2025Artificial intelligence and financial fraud17 cited
    • 2025AI and ML patent intensity and firm performance: A machine learning-based lagged analysis8 cited