区域人工智能发展对企业环境信息的影响

IF 7.4 2区经济学 Q1 BUSINESS, FINANCE

Finance Research Letters Pub Date : 2025-04-11 DOI:10.1016/j.frl.2025.107413

Yulin Wu , Jiahui Zhang , Xinyu Cai

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引用次数: 0

摘要

本研究利用2008 - 2022年沪深两市a股上市公司数据，探讨区域人工智能发展对企业环境信息披露质量的影响。研究结果表明，区域人工智能发展显著提高了企业EID的质量。一系列的鲁棒性检验，如替换核心解释变量和因变量，并纳入额外的控制变量，进一步支持这一结论。此外，异质性分析表明，人工智能发展对EID质量的积极影响在东部地区和非重污染行业的企业中更为明显。这些结果突出了人工智能在提高企业信息透明度和加强环境治理方面的关键作用，并存在显著的地区和行业差异。

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Impact of regional artificial intelligence development on corporate environmental information

Using data from Shanghai and Shenzhen A-share listed companies between 2008 and 2022, this study investigates the impact of regional artificial intelligence (AI) development on the quality of corporate environmental information disclosure (EID). The findings indicate that regional AI development significantly enhances the quality of corporate EID. A series of robustness checks, such as replacing core explanatory and dependent variables and incorporating additional control variables, further support this conclusion. Additionally, heterogeneity analysis reveals that the positive influence of AI development on EID quality is more pronounced in Eastern regions and among firms in nonheavily-polluting industries. These results highlight AI's critical role in improving corporate information transparency and enhancing environmental governance, with notable regional and industry-specific differences.

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来源期刊

Finance Research Letters BUSINESS, FINANCE-

CiteScore

11.10

自引率

14.40%

发文量

863

期刊介绍： Finance Research Letters welcomes submissions across all areas of finance, aiming for rapid publication of significant new findings. The journal particularly encourages papers that provide insight into the replicability of established results, examine the cross-national applicability of previous findings, challenge existing methodologies, or demonstrate methodological contingencies. Papers are invited in the following areas: Actuarial studies Alternative investments Asset Pricing Bankruptcy and liquidation Banks and other Depository Institutions Behavioral and experimental finance Bibliometric and Scientometric studies of finance Capital budgeting and corporate investment Capital markets and accounting Capital structure and payout policy Commodities Contagion, crises and interdependence Corporate governance Credit and fixed income markets and instruments Derivatives Emerging markets Energy Finance and Energy Markets Financial Econometrics Financial History Financial intermediation and money markets Financial markets and marketplaces Financial Mathematics and Econophysics Financial Regulation and Law Forecasting Frontier market studies International Finance Market efficiency, event studies Mergers, acquisitions and the market for corporate control Micro Finance Institutions Microstructure Non-bank Financial Institutions Personal Finance Portfolio choice and investing Real estate finance and investing Risk SME, Family and Entrepreneurial Finance