International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

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Volume 8 Issue 4
July-August 2026

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Artificial Intelligence Disclosure and Financial Performance: An Exploratory Analysis of Selected Global Companies

Author(s) Mr. Surya Kanta Sahu
Country India
Abstract The rapid adoption of Artificial Intelligence (AI) has transformed business operations, decision-making processes, and corporate strategies across industries. As organizations increasingly integrate AI technologies into their business models, stakeholders demand greater transparency regarding AI-related initiatives, investments, governance mechanisms, and ethical considerations. This study examines the relationship between AI disclosure and financial performance among 30 selected global companies from the technology, banking, consulting, retail, and manufacturing sectors. An AI Disclosure Score was developed through content analysis of publicly available corporate disclosures. Financial performance was measured using Return on Assets (ROA), Return on Equity (ROE), and Revenue Growth. Descriptive statistics, Pearson correlation analysis, and simple linear regression and Anova were employed to evaluate the association between AI disclosure and firm performance. The findings reveal a significant positive relationship between AI disclosure and ROA, whereas no statistically significant relationship was found between AI disclosure and ROE or Revenue Growth. The study contributes to the emerging literature on AI transparency and corporate performance by highlighting the potential role of AI disclosure in enhancing operational efficiency.
Keywords Artificial Intelligence Disclosure, Financial Performance, ROA, ROE, Revenue Growth, Corporate Transparency, AI Governance.
Field Business Administration
Published In Volume 8, Issue 3, May-June 2026
Published On 2026-06-11
DOI https://doi.org/10.36948/ijfmr.2026.v08i03.81160
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E-ISSN 2582-2160
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CrossRef DOI prefix of IJFMR is 10.36948/ijfmr

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