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An empirical analysis of the application of artificial intelligence technology and its impact on corporate financial security
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AI
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DOI：10.1016/j.frl.2026.110604.png)
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Abstract
En 中文
• AAIT enhances the financial security of enterprises. • AAIT's effect on financial security varies with the enterprise's existing security level. • AAIT's benefit to financial security is stronger in firms with high information transparency. • Internal control quality mediates the link between AAIT and enterprise financial security. • Corporate governance level mediates the link between AAIT and enterprise financial security.
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