Synapse
⌘+K
Synapse
PulseExploreClubsResearchersJournals
Instagram
HomeClubsExplore
August 15, 2025ElectronicsOpen Access

Driving Sustainable Value. The Dynamic Interplay Between Artificial Intelligence Disclosure, Financial Reporting Quality, and ESG Scores

View Full Paper
Ask AI
Bookmark
Share

Authors

VBVictoria BogdanUniversity of OradeaCHCamelia-Daniela HațeganWest University of TimişoaraRTRéka Melinda TörökWest University of Timişoara

Discussion

Loading...

Member takes

Implication

Analysis reveals AI transparency impacts financial performance and ESG scores in Romanian-listed companies, suggesting new insights.

Key Points

  • A positive relationship exists between AI transparency and liquidity, indicating companies sharing more AI details may be more liquid.
  • Statistical analysis shows greater AI disclosure negatively correlates with net profit, implying transparency can affect profitability.
  • The research employed statistical regressions on financial data from annual reports and company websites concerning AI use.
  • Findings suggest a complex link between ESG exposure and financial performance in relation to AI disclosure, warranting further exploration.

Cite This Study

Bogdan et al. (2025) studied this question.

synapsesocial.com/papers/68af509bad7bf08b1ead8760https://doi.org/10.3390/electronics14163247
View Full Paper
Ask AI
Bookmark
Share

Also Consider

Synapse has enriched 3 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Green talent management and employees’ innovative work behavior: the roles of artificial intelligence and transformational leadership2022 · 198 citations
  2. 2Machine learning regression for estimating the cost range of building projects2023 · 10 citations
  3. 3Nature of property right and the motives for holding cash: Empirical evidence from Chinese listed companies2021 · 81 citations