N. Poggensee

Does AI Innovation Improve Corporate Investment Efficiency

This working paper examines whether artificial intelligence (AI) innovation improves corporate investment efficiency or may instead encourage excessive investment. It distinguishes between AI invention, adoption, corporate disclosure, and broader digitalization, recognizing that...

From Excel to Agentic Finance

This working paper examines how agentic artificial intelligence could transform Financial Planning and Analysis (FP&A) and controlling processes in European small and medium-sized enterprises (SMEs). It focuses on a central question: under which organizational, technological and...

From Excel to Agentic Finance

This working paper examines how agentic artificial intelligence could transform Financial Planning and Analysis (FP&A) and controlling processes in European small and medium-sized enterprises (SMEs). It focuses on a central question: under which organizational, technological and...