Izvorni znanstveni članak

https://doi.org/10.17559/TV-20251226003240

Research on the Transformation Acceleration of Financial Institutions and Governance Efficiency with Artificial Intelligence Technology

Guangyuan Han ; Puyang Vocational and Technical College, Puyang, 457000, China
Huiping Shang ; School of Management, Huazhong University of Science and Technology, Wuhan, 430074, China
Keying Li ; School of History and Archaeology, Nanjing Normal University, Nanjing, 210023, China
Jingzhi Han ; Puyang Vocational and Technical College, Puyang, 457000, China *

* Dopisni autor.

Sažetak

This study aims to evaluate the impact of artificial intelligence (AI) integration on the performance and governance efficiency of financial institutions. To address potential endogeneity concerns arising from reverse causality and omitted variable bias, we employ System Generalized Method of Moments (System GMM) estimator, complemented by Fixed Effects (FE) and Random Effects (RE) models for robustness checks. Our findings indicate that AI integration significantly enhances return on assets (ROA), operational efficiency, risk-adjusted returns, and customer satisfaction while reducing compliance costs and regulatory breaches. However, challenges such as algorithmic bias and workforce displacement must be addressed. In conclusion, AI offers substantial benefits to financial institutions, but ethical considerations and strategic workforce planning are essential for sustainable integration. These insights provide valuable guidance for financial institutions and policymakers aiming to harness AI's potential while mitigating associated risks.

Ključne riječi

algorithmic bias; artificial intelligence; endogeneity; financial institutions; fintech competition; governance efficiency; multicollinearity; panel data econometrics; risk management; system GMM

Hrčak ID:

346733

URI

https://hrcak.srce.hr/346733

Datum izdavanja:

30.4.2026.

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