الإفصاح عن التحول إلى تقنيات الثورة الصناعية الرابعة وأثرها على الأداء المالي للشركات في البورصة المصرية( باللغة الانجليزية)

Abstract

This study explores the impact of the Fourth Industrial Revolution (4IR) technologies on the financial performance of companies listed on the Egyptian Stock Exchange. Utilizing a mixed-methods approach, the research analyzes annual reports, financial statements, and sustainability reports from 14 prominent Egyptian companies. The study reveals a significant positive relationship between the level of disclosure of 4IR technologies, such as Artificial Intelligence (AI), Big Data Analytics, Robotics, and the Internet of Things (IoT), and key financial performance indicators including Return on Assets (ROA), Return on Equity (ROE), and Revenue Growth. The findings suggest that companies with higher levels of 4IR technology disclosure generally exhibit stronger financial performance. The research also delves into the implications of 4IR technology integration on human capital, ethical considerations, strategic alignment, and competitive advantage. The study highlights the challenges faced in adopting these technologies and suggests future research directions for a deeper understanding of sector-specific impacts.