Dataset for Artificial Intelligence Disclosure and Financial Performance

inancial analysts use both financial and non-financial information to gain a reliable picture of companies’ performance, and the annual report is one of the main sources for the decision-making process of investors in the financial market (Araújo Júnior et al. 2014; Zhou et al. 2017). Therefore, this research is based on the analysis of 130 annual reports for all 15 Jordanian-listed banks from the period 2014–2022. Most of the annual reports are available as a PDF version for all Jordanian banks on their websites. The relevant words are searched, being those previously mentioned in the context analysis. The newly created keyword dataset based on the annual reports provides insights into the development of AI-related mentions.