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AI-driven, human–AI collaboration, and employee performance: The roles of digital finance

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  • Wan, Siyi
  • Jiang, Yuhong

Abstract

Drawing on data from Chinese listed firms from 2004 to 2023, this paper examines the relationships among AI-driven, human–AI collaboration, and employee performance. The findings show that AI-driven initiatives significantly improve employee performance, with digital finance and capital allocation efficiency playing partial mediating roles in the relationship between AI-driven and employee performance. The moderating effect analysis indicates that human–AI collaboration positively moderates the impact of AI on employee performance. Heterogeneity analysis reveals that the effect of AI on improving employee performance is more pronounced in firms facing higher financing constraints. The results provide practical guidance for firms undergoing intelligent transformation to optimize human–AI relationships, leverage financial tools, and enhance resource allocation efficiency.

Suggested Citation

  • Wan, Siyi & Jiang, Yuhong, 2026. "AI-driven, human–AI collaboration, and employee performance: The roles of digital finance," Finance Research Letters, Elsevier, vol. 90(C).
    • Handle: RePEc:eee:finlet:v:90:y:2026:i:c:s1544612325025413
    DOI: 10.1016/j.frl.2025.109292
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