Unlocking operational efficiency: How AI human capital investment enhances data processing efficiency?

Yongda Liu and Zhuang Zhang

Economics Letters, 2025, vol. 247, issue C

Abstract: This study examines the impact of firms' investment in artificial intelligence (AI) human capital on their data processing efficiency. Using the proportion of AI-related employees as a measure of AI human capital investment for US firms from 2005 to 2020, the findings reveal that higher levels of AI human capital significantly reduce the time that firms require to announce their earnings. However, AI tends to be more effective in assisting firms with the processing of routine rather than complex information. Additionally, beyond enhancing the speed of data processing, AI also contributes to greater accuracy in firms' data compilation and disclosure.

Keywords: Artificial intelligence; Operational efficiency; Financial reporting; Human capital investment (search for similar items in EconPapers)
JEL-codes: G30 G31 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:247:y:2025:i:c:s0165176524006311

DOI: 10.1016/j.econlet.2024.112147

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