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The Interplay of Artificial Intelligence and Digital Transformation in Shaping Corporate Strategy: Insights from Chinese Enterprises

Xuexiu Li et al.

Engineering Economics2026https://doi.org/10.5755/j01.ee.37.1.39916article
ABDC B
Weight
0.50

Abstract

In the quest for a sustainable and innovative future, the integration of Artificial Intelligence (AI) with Digital Transformation has emerged as a pivotal strategy for businesses navigating the rapidly evolving digital economy. This research explores the dynamic relationship between AI adoption and corporate transformation, with a focus on publicly listed companies in China. Drawing on a multi-theoretical framework-comprising dynamic capabilities theory, the resource-based view, and the technological innovation systems perspective-the study employs robust panel econometric techniques, including Westerlund panel cointegration tests, dynamic panel OLS, and panel vector error correction models, to analyze 3,602 firm-year observations from 2010 to 2020. The results reveal significant long-term cointegration and a bidirectional causality between AI and DT, supporting a mutually reinforcing relationship. Moreover, technology-oriented businesses achieve greater levels of transformation. The findings demonstrate that AI integration significantly influences both current and future corporate transformation, underscoring a mutually beneficial relationship where AI and transformation drive each other. These insights are crucial for enterprises and policymakers aiming to harness the transformative potential of technological innovations.

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https://doi.org/https://doi.org/10.5755/j01.ee.37.1.39916

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@article{xuexiu2026,
  title        = {{The Interplay of Artificial Intelligence and Digital Transformation in Shaping Corporate Strategy: Insights from Chinese Enterprises}},
  author       = {Xuexiu Li et al.},
  journal      = {Engineering Economics},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.5755/j01.ee.37.1.39916},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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