---
id: "lib-2026-09-30-ai-adoption-and-firm-performance-from-annual"
type: "library"
title: "AI adoption and firm performance from annual business reports: manufacturing vs services (KISDI AI Outlook Vol.26)"
title_original: "사업보고서를 활용한 기업의 AI 도입과 성과 분석: 제조업과 서비스업 비교"
lang: "KO"
org: "Korea Information Society Development Institute (KISDI)"
source_type: "Paper"
date: "2026-09-30"
week: "2026-W40"
url: "https://nosov.ai/library/lib-2026-09-30-ai-adoption-and-firm-performance-from-annual/"
original_url: "https://www.kisdi.re.kr/report/view.do?key=m2101113025377&masterId=4333446&arrMasterId=4333446&artId=1974496"
tags: ["business transformation", "ai technology"]
---

# AI adoption and firm performance from annual business reports: manufacturing vs services (KISDI AI Outlook Vol.26)

Original title: 사업보고서를 활용한 기업의 AI 도입과 성과 분석: 제조업과 서비스업 비교

## English summary

Identifies AI-adopting Korean listed firms from the text of statutory business reports, links to financials; panel FE + staggered DiD. Manufacturing: AI adoption negatively associated with same-year sales; services: higher AI intensity -> significantly higher sales, with lagged gains in sales and net income. Reads as a J-curve split by sector. Found via KDI EIEC aggregator.

Original: https://www.kisdi.re.kr/report/view.do?key=m2101113025377&masterId=4333446&arrMasterId=4333446&artId=1974496