Artificial intelligence (AI) is increasingly reshaping service by performing various tasks, constituting a major source of innovation, yet threatening human jobs. We develop a theory of AI job replacement to address this double-edged impact. The theory specifies four intelligences required for service tasks—mechanical, analytical, intuitive, and empathetic—and lays out the way firms shoul…
The use of AI chatbot applications with social media messengers aims to shape the ‘online to offline’ approach to chat-based purchases. Using a sequential mixed-methods approach, we examined customer experiences with and the uses and gratifications of AI chatbots, and the influence of customers’ perceptions of service quality in AI-based customer services on favourable customer experi…
The main purpose of our study is to analyze the influence of Artificial Intelligence (AI) on firm performance, notably by building on the business value of AI-based transformation projects. This study was conducted using a four-step sequential approach: (i) analysis of AI and AI concepts/technologies; (ii) in-depth exploration of case studies from a great number of industrial sectors; (iii)…
The launch of ChatGPT in 2022 garnered global attention, marking a significant milestone in the Generative Artificial Intelligence (GAI) field. While GAI has been in effect for the past decade, the introduction of ChatGPT sparked a new wave of research and innovation in the Artificial Intelligence (AI) domain. This surge has led to the development and release of numerous cutting-edge tools, …
We evaluate the 2017 Tax Cuts and Jobs Act. Combining reduced-form estimates from tax data with a global investment model, we estimate responses, identify parameters, and conduct counterfactuals. Domestic investment of firms with the mean tax change increases 20% versus a no-change baseline. Due to novel foreign incentives, foreign capital of U.S. multinationals rises substantially. These i…
There is a generalized consensus among accounting researchers about the multidimensional nature of earn- ings quality: Earnings quality depends on a series of characteristics that enhance the usefulness of the earnings figure for decision making. In this paper, we undertake a literature revision on empirical research on earnings quality that reveals that, although earnings quality is pro…
Social media platforms have become a new source of useful information for companies. Ensuring the business value of social media first requires an analysis of the quality of the relevant data and then the development of practical business intelligence solutions. This paper aims at building high-quality datasets for social business intelli- gence (SoBI). The proposed method offers an int…
A review of the literature on intellectual capital development was conducted using systemic criteria for the inclusion of relevant studies. The concepts behind the ideas explored in the present study were discussed in respect to the subject matter. Examining the past state of the art in the intellectual capital sector for achieving high levels of innovation performance provided a multidi- m…