Does corporate AI adoption improve investment efficiency? Evidence from textual analysis of 10-K filings

Finance research letters 2026

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Authors: Fu-Hsuan Hsu, Chia‐Ling Lee, Fang Gong, Chih-Yu Chuang
DOI: 10.1016/j.frl.2026.110366
Cited by: 1
References: 26

Fields of Study & Subjects

Auditing Earnings Management Governance FinTech Crowdfunding Digital Finance Impact of AI and Big Data on Business and Society

Publication details

Journal / source
Finance research letters
Publisher
Elsevier BV
Volume
107
Pages
110366–110366
Publication date
17 June 2026
Language
EN