economics Practical Magic

Banks are actually giving cheaper loans to companies that start using AI.

March 25, 2026

Original Paper

Artificial Intelligence Innovation and the Cost of Bank Loans

Theophilus Osah, Junru Zhang, Hamdi Ben-Nasr, Shams Pathan

SSRN · 6463682

The Takeaway

Lenders aren't just following a trend; they have found that firms with AI capabilities have better 'self-monitoring' systems. This internal AI-driven oversight reduces 'agency friction'—meaning it makes it harder for company managers to hide bad data or waste money—thereby lowering the overall credit risk for the bank.

From the abstract

We document that firms’ artificial intelligence (AI) innovation significantly reduces bank loan spreads. This reduction persists after addressing endogeneity through instrumental variables, propensity score matching, and Heckman selection corrections. Mechanism tests reveal that AI lowers borrowing costs partly by mitigating agency frictions including overinvestment and poor accrual quality. The spread-reducing effect of AI concentrates among borrowers with opaque information environments, stron