When AI Delivers Earnings: Experimental Dataset on Digital Spokespersons, AI-Authored Financial Disclosure, Trust, and Investment Allocation (2×2 Investor Experiment)

After viewing the video, participants completed a structured questionnaire measuring manipulation checks, perceptions of accountability and governance, trust and credibility toward the earnings communication, and an incentivized-style allocation decision in which respondents allocated a hypothetical $10,000 investment between Aurevia stock and a risk-free asset. The dataset includes demographic variables, investment background information, risk tolerance measures, baseline attitudes toward AI in financial decision contexts, and multiple Likert-scale measures of trust, credibility, and accountability perceptions.

The primary behavioral outcome variable records the amount allocated to Aurevia stock. Additional variables include manipulation-check indicators and exclusion flags used for robustness and data-cleaning procedures. The data support reproducible statistical analyses of the main and interaction effects of AI-mediated communication and AI-authored financial disclosure on investor trust and allocation behavior.