1. This article examines the relationship between corporate social responsibility (CSR) and idiosyncratic risk (IR) as moderated by AI innovation and operational efficiency.
2. The results show that CSR can negatively affect IR, but beyond a certain level, it acts in the opposite direction, exhibiting a U-shaped relationship.
3. AI innovation flattens the U-shaped curve, thereby weakening CSR's positive impact on IR.
The article is generally reliable and trustworthy in its reporting of the research findings. The authors have provided sufficient evidence to support their claims and have presented both sides of the argument fairly and objectively. The authors have also addressed potential biases by using a control variable to address endogeneity concerns. Furthermore, they have provided several prominent managerial implications for enterprises, governments, and investors based on their findings.
However, there are some areas where the article could be improved upon. For example, while the authors have discussed AI innovation as a moderating factor in their analysis, they do not explore other potential moderating factors such as industry type or firm size which could potentially influence the results of their study. Additionally, while the authors discuss potential risks associated with AI innovation, they do not provide any concrete recommendations for mitigating these risks or suggest any further research that could be done to better understand them. Finally, while the authors provide several managerial implications for enterprises based on their findings, they do not provide any specific recommendations for governments or investors which could be beneficial in understanding how best to utilize these findings in practice.