Artificial Intelligence in Financial DecisionMaking: Emerging Trends in Corporate Finance

Artificial Intelligence (AI) is gradually changing how companies make financial decisions. Many firms now use AI tools to analyse financial data, forecast trends, manage risks, and improve planning. After the rapid growth of digital technologies in recent years, corporate finance has started to rely more on data-driven systems rather than only traditional methods. This study examines the role of AI in financial decision-making and highlights emerging trends in corporate finance. The research is based on secondary data collected from government publications, research journals, industry reports, company reports, and reliable online databases. The study reviews how AI technologies such as machine learning, data analytics, and automation are being used in financial forecasting, credit evaluation, fraud detection, and portfolio management. The findings show that AI adoption in finance is increasing across industries. Companies are using predictive analytics, real-time monitoring systems, and AI-powered financial reporting to improve efficiency and accuracy. At the same time, several challenges remain. These include data quality issues, cybersecurity risks, regulatory concerns, and a lack of skilled professionals. The study suggests that improving data infrastructure, strengthening regulatory support, and promoting AI education can help organizations use AI more effectively in financial decision-making. Overall, AI is becoming an important support system in corporate finance, but careful implementation is still necessary.