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Artificial intelligence and the restructuring of corporate labor costs

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  • He, Jie
  • Su, Jiangwei

Abstract

This paper empirically tests the impact of artificial intelligence application on enterprise labor costs. The study finds that artificial intelligence significantly reduces enterprise labor costs. Further analysis based on the intensity of production factors reveals that compared with capital-intensive and technology-intensive enterprises, the application of artificial intelligence has a more significant effect on reducing labor costs in labor-intensive enterprises.Finally, the study examines the impact of supply chain finance, showing that supply chain finance will strengthen the effect of artificial intelligence application in reducing labor costs.

Suggested Citation

  • He, Jie & Su, Jiangwei, 2026. "Artificial intelligence and the restructuring of corporate labor costs," Finance Research Letters, Elsevier, vol. 102(C).
    • Handle: RePEc:eee:finlet:v:102:y:2026:i:c:s1544612326006124
    DOI: 10.1016/j.frl.2026.110083
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