AI-Driven Quantitative Evaluation of the Impact of Financial Regulations and HR Marketing on Bank Performance A Cross-Country Analysis

This study looks at the impact of AI-related terminology on financial performance as well as the frequency and extent to which Jordanian banks discuss and apply AI technology in their operating procedure. The distribution of AI and related information in the textual data of the annual report is examined using content analysis. The disclosure of AI-related terminology has been expanding gradually since 2014, according to a regression study of 115 annual reports covering the years 2014-2021 from 15 Jordanian banks listed on the Amman Stock Exchange. However, it appears that Jordanian financial institutions are only dabbling in AI, as some of them have disclosed very little. According to the results, institutions' financial performance is affected by the release of AI-related terminology. This confirms what some have suspected all along: that accounting performance is enhanced by AI in terms of ROA and ROE, while costs are reduced in all other areas. Additionally, it supports the widely held view that AI may boost profits while decreasing expenses. In a number of ways, this research adds to the expanding canon of artificial intelligence literature, particularly that which deals with AI voluntary disclosure. First, it gauges the current state of AI adoption in practice by creating an AI disclosure index, which gives an objective measurement of AI's usage. Secondly, it sheds light on how financial performance relates to AI disclosure. As a third point, it emphasises the necessity for disclosure guidance rules and backs the work of legislators, international authorities, and supervisory organisations to confront AI disclosure challenges. In the end, it helps those working in banking who are implementing AI-driven process transformations and lends credence to the idea that financial organisations would benefit from increased transparency regarding AI and better informed decision-making.