The Impact of AI and Information Disclosure Quality on ‎Manufacturers’ TFP

  • Authors

    • Chen Cao School of Economics and Finance, Xi'an Jiaotong University, Xi'an , China
    https://doi.org/10.14419/2sbxxt66

    Received date: September 12, 2025

    Accepted date: October 3, 2025

    Published date: October 14, 2025

  • Artificial Intelligence(AI); Total Factor Productivity(TFP); Information Disclosure Quality(IDQ); Manufacturer‎.

  • Abstract

    Artificial intelligence (AI) has emerged as a pivotal driver in promoting the efficiency of economic growth. The ‎existing studies have predominantly focused on macro- or cross-industry perspectives, and research targeting ‎manufacturers remains relatively limited. This study, based on data from Chinese manufacturing enterprises, ‎elaborates on the impact of AI on total factor productivity (TFP) to address the role of information disclosure ‎quality (IDQ) in this relationship from a non-technical perspective. The findings indicate that AI significantly ‎promotes TFP in manufacturing, a conclusion that holds through a series of robustness checks. And the ‎underlying mechanisms of such promotion lie in increased R&D investment and enhanced innovation output. ‎Heterogeneity analysis reveals that the positive effect of AI is more pronounced in younger manufacturers and ‎those with lower tax burdens. Further analysis suggests that high-quality information disclosure amplifies the ‎productivity-enhancing effect of AI. These findings provide new empirical evidence for understanding the ‎effectiveness of AI applications in manufacturing in an information context, and offer insights for ‎policy-making aimed at advancing intelligent manufacturing transformation, particularly in countries where ‎manufacturing plays a vital role in the national economy‎.

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  • How to Cite

    Cao, C. (2025). The Impact of AI and Information Disclosure Quality on ‎Manufacturers’ TFP. International Journal of Accounting and Economics Studies, 12(6), 511-520. https://doi.org/10.14419/2sbxxt66