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Record W4406232990 · doi:10.1504/ijbaf.2024.143833

AI's influence on corporate transparency and financial performance: a new era

2024· article· en· W4406232990 on OpenAlexaff
Adel Almasarwah, Assyad Al Wreikat, Yahya Marei, Nizar Mohammad Alsharari

Bibliographic record

VenueInternational Journal of Behavioural Accounting and Finance · 2024
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicBig Data and Business Intelligence
Canadian institutionsSeneca Polytechnic
Fundersnot available
KeywordsTransparency (behavior)BusinessEconomicsFinancial systemAccountingPolitical scienceLaw

Abstract

fetched live from OpenAlex

This study explores the transformative impact of artificial intelligence (AI) on corporate transparency and financial performance, heralding a paradigm shift in the business landscape. As AI technologies continue to evolve, they revolutionise traditional models of financial reporting and disclosure. Through comprehensive semi-structured interviews, this research illuminates how AI-driven tools enhance data accuracy, streamline reporting processes, and provide real-time insights into financial performance. The integration of AI not only augments transparency but also contributes to strategic decision-making, risk management, and investor confidence. This investigation serves as a timely exploration into the dynamic synergy between AI and corporate financial practices, unveiling a new era where technology catalyses a profound shift towards heightened transparency and optimized financial performance. The study's findings are crucial for managers and policymakers seeking to navigate and leverage the complexities of AI in enhancing corporate governance and performance.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.000
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.651
Threshold uncertainty score0.748

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0010.003
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.061
GPT teacher head0.277
Teacher spread0.217 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations5
Published2024
Admission routes1
Has abstractyes

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