Research: Artificial Intelligence and the Financial Performance of Economic Entities
In the context of digital advancement, artificial intelligence becomes a strategic and significant element for economic entities, with multidimensional influences on them, namely on operational and decision-making processes, as well as on financial performance. The return on equity has consistently constituted and remains an essential indicator of organizational performance, being carefully monitored and analyzed in the managerial decision-making process. From this perspective, the objective of the research is to identify and analyze the impact of artificial intelligence usage on the financial performance of economic entities, measured through return on equity. The research approach considers the review of the specialized literature, a questionnaire-based study applied to employees working in companies from different industries, and the construction of a regression model. The regression results indicate a positive and statistically significant relationship between the use of artificial intelligence and the return on equity, while the perceived impact and digital governance present positive, but more moderate effects. At the same time, the results support the idea that the strategic integration and active use of artificial intelligence contribute to the increase of financial performance, highlighting the role of artificial intelligence as a determining factor of organizational efficiency and medium-term competitiveness.