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Author: search.filters.author.Tatiana GhermanSubject: search.filters.subject.Artificial intelligence

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    Enhancing enterprise investment efficiency through artificial intelligence: The role of accounting information transparency
    (Elsevier Ltd, 2024-12-01)
    In the post-COVID-19 era, with global economic recovery as a critical goal, the rapid development of artificial intelligence (AI) has emerged as a key driver of economic growth and transformation. AI not only acts as a powerful catalyst for economic development but also significantly impacts enterprise investment efficiency (EIE). This paper explores the influence of AI on EIE, with a focus on the role of accounting information transparency. Using data from Shanghai and Shenzhen A-share listed enterprises between 2010 and 2021, the findings demonstrate that AI development significantly enhances EIE. These results are confirmed through robustness tests, including variable substitution, and addressing endogeneity and sample limitations. Mechanism analysis reveals that AI improves EIE by increasing the transparency of accounting information. Additionally, heterogeneity analysis shows that AI has a greater impact on the investment efficiency of high-tech and technology-intensive enterprises, non-state-owned enterprises, and those located in highly urbanised areas, such as ‘Broadband China’ pilot cities. This paper examines how AI development affects EIE through the lens of enterprise accounting information transparency, offering actionable insights for enhancing accounting disclosures and serving as a valuable resource for enterprises navigating the technological transformation of the modern era.
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    A Critical Analysis of the Integration of Blockchain and Artificial Intelligence for Supply Chain
    (Springer, 2023-08-01)
    The integration between blockchain and artificial intelligence (AI) has gained a lot of attention in recent years, especially since such integration can improve security, efficiency, and productivity of applications in business environments characterised by volatility, uncertainty, complexity, and ambiguity. In particular, supply chain is one of the areas that have been shown to benefit tremendously from blockchain and AI, by enhancing information and process resilience, enabling faster and more cost-efficient delivery of products, and augmenting products’ traceability, among others. This paper performs a state-of-the-art review of blockchain and AI in the field of supply chains. More specifically, we sought to answer the following three principal questions: Q1—What are the current studies on the integration of blockchain and AI in supply chain?, Q2—What are the current blockchain and AI use cases in supply chain?, and Q3—What are the potential research directions for future studies involving the integration of blockchain and AI? The analysis performed in this paper has identified relevant research studies that have contributed both conceptually and empirically to the expansion and accumulation of intellectual wealth in the supply chain discipline through the integration of blockchain and AI.