AI-based financial data integration and financial risk assessment in e-commerce platforms

Hamzehpour, Masoud; Hamzeloei, Mozhgan; Amini Khiabani, Gholamreza; Hamzeloei, Mahboobeh

doi:10.22075/mmsd.2026.42538.1049

AI-based financial data integration and financial risk assessment in e-commerce platforms

Document Type : Original Article

Authors

Masoud Hamzehpour ¹

Mozhgan Hamzeloei ²

Gholamreza Amini Khiabani ³

Mahboobeh Hamzeloei ⁴

¹ Department of Business Management, Ka.C., Islamic Azad University, Karaj, Iran. Email: hamzehpour@iau.ac.ir

² Department of Financial Management, Ka.C., Islamic Azad University, Karaj, Iran. Email: mozhgan.hamzeloyi1998@gmail.com

³ Department of Business Management, Ka.C., Islamic Azad University, Karaj, Iran. Email: gholamreza.amini@iau.ac.ir

⁴ Department of Financial Management, Ka.C., Islamic Azad University, Karaj, Iran. Email: Hamzeloei.m.1994@gmail.com

10.22075/mmsd.2026.42538.1049

Abstract

EXTENDED ABSTRACT

Background and Objectives: The purpose of this study is to investigate AI-based financial data integration and the moderating role of financial risk assessment in the performance of e-commerce platforms.
Materials and Methods: This study is applied in terms of its purpose and survey-based in terms of data collection method. The statistical population consisted of managers and experts in the financial and information technology fields working in e-commerce platforms and regulatory institutions. A sample size of 430 participants was determined, and random sampling was employed. The validity and reliability of the questionnaire were confirmed, and the collected data were analyzed using SmartPLS 3 software.
Results: The findings indicate that the application of artificial intelligence in financial processes has a positive and significant effect on the performance and efficiency of e-commerce platforms. The results also demonstrate that financial data integration significantly improves the performance of these platforms. Furthermore, financial risk assessment plays a significant moderating role in the relationship between the application of artificial intelligence and the performance of e-commerce platforms. In addition, financial risk assessment moderates the relationship between financial data integration and e-commerce platform performance, with the quality of risk assessment influencing the strength and direction of this relationship.
Conclusion: The findings indicate that the strategic value of artificial intelligence and the integration of financial data within e-commerce platforms hinges on the systematic and intelligent assessment of financial risk; the synergy of these three factors enables more accurate financial decision-making, greater organizational resilience, and more sustainable performance.

Keywords

Artificial Intelligence

E-Commerce Platforms

Financial Data Integration

Financial Risk

Subjects