Proceedings of the 2026 11th International Conference on Social Sciences and Economic Development (ICSSED 2026)

2026 11th International Conference on Social Sciences and Economic Development (ICSSED 2026)

📍Beijing, China🗓️ 20-22 March 2026

Artificial Intelligence and Labor Income Share: Empirical Evidence from Chinese Listed Companies

Authors
Yuting Zhang1, *
1Renmin University of China, Beijing, 100872, China
*Corresponding author. Email: zhangyuting1005@ruc.edu.cn
Corresponding Author
Yuting Zhang
Available Online 30 July 2026.
DOI
10.2991/978-94-6239-701-9_23How to use a DOI?
Keywords
Artificial Intelligence; Labor Income Share; Financing Constraints; Human Capital Structure; Chinese Listed Companies
Abstract

While the global labor income share has faced a systemic decline, the impact of Artificial Intelligence (AI) remains a subject of intense debate. This paper utilizes a sample of Chinese A-share listed companies from 2009 to 2022 to empirically examine the relationship between AI application and corporate labor income share. By employing AI-related patent data to measure technological adoption at the micro-enterprise level, the study finds that AI application significantly increases the corporate labor income share. Mechanism analysis reveals that this positive effect is primarily driven by two channels: the mitigation of financing constraints through reduced information asymmetry, and the optimization of human capital structure as firms shift toward high-skilled labor. Further investigation indicates that the promoting effect of AI is more pronounced in non-state-owned enterprises and firms led by executives with digital backgrounds. These findings suggest that AI acts as a productivity-enhancing force that fosters a “human-machine collaborative” model rather than a simple substitution for labor. The study provides a theoretical basis for policies aimed at accelerating digital transformation while ensuring technological dividends are effectively shared with workers.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

Volume Title
Proceedings of the 2026 11th International Conference on Social Sciences and Economic Development (ICSSED 2026)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2026
ISBN
978-94-6239-701-9
ISSN
2352-5428
DOI
10.2991/978-94-6239-701-9_23How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Yuting Zhang
PY  - 2026
DA  - 2026/07/30
TI  - Artificial Intelligence and Labor Income Share: Empirical Evidence from Chinese Listed Companies
BT  - Proceedings of the 2026 11th International Conference on Social Sciences and Economic Development (ICSSED 2026)
PB  - Atlantis Press
SP  - 214
EP  - 220
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-701-9_23
DO  - 10.2991/978-94-6239-701-9_23
ID  - Zhang2026
ER  -