Unlocking operational efficiency: how AI human capital investment enhances data processing efficiency

Liu, Yongda and Zhang, Zhuang (2025) Unlocking operational efficiency: how AI human capital investment enhances data processing efficiency. Economics Letters, 247. (doi:10.1016/j.econlet.2024.112147).

Record type: Article

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

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Yongda Jason EL Manuscript - Accepted Manuscript

Restricted to Repository staff only until 28 December 2026.

Available under License Creative Commons Attribution Non-commercial No Derivatives.

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