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Source document· December 24, 2025

In 2026, CFOs predict AI transformation, not just efficiency gains

View original at finance.yahoo.com
In 2026, CFOs predict AI transformation, not just efficiency gains Artificial intelligence was certainly top of mind for chief financial officers this year…
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  • In 2026, AI will continue to disrupt low-value, transactional activities, freeing teams to focus on higher-value strategic work

    80% confidence
  • In 2026, AI will be judged less on promise and more on proof, with enterprises expecting measurable gains in speed, resilience, and decision quality

    80% confidence
  • In 2026, AI won't be a future concept for finance; it will be a business necessity

    80% confidence
  • We're advancing toward a future where nearly every business decision will involve AI

    80% confidence
  • In 2026, CFOs need to shift from financial gatekeepers to transformational architects who drive strategy and shape decisions

    80% confidence
  • AI-illiterate leaders will disappear in the next few years

    80% confidence
  • Success depends on fixing foundational systems; layering AI over broken processes won't deliver results

    80% confidence
  • The orchestration of systems, data, and workflows through the use of generative AI will serve to augment end-to-end visibility and cross-functional scenario analysis, planning, and reporting

    80% confidence
  • Leaders will need to move beyond pilots and start treating AI and agentic systems as real team members that take on work and drive outcomes

    80% confidence
  • CFOs who modernize architecture and skills will convert pilots into durable productivity, faster cycle times, and stronger margins

    80% confidence
  • The real AI shift will be enterprise-wide, with AI embedded into how companies plan and allocate capital, operate, serve customers, and manage risk

    80% confidence
  • AI will help CFOs anticipate risks, optimize capital allocation, and improve decision-making with unprecedented speed and accuracy

    80% confidence
  • In 2026, AI will move finance from retrospective reporting to real-time decision making

    80% confidence
  • AI will continue to force finance leaders to enact more discipline around how technology investments are evaluated and measured

    80% confidence
  • 2026 will be the year when the lines around disparate software applications truly blur

    80% confidence
  • At full potential, AI enables finance teams to run hundreds or thousands of M&A scenarios before the first board discussion and predict customer churn before it impacts revenue

    80% confidence
  • There's no universal metric for AI ROI, as success depends on the function and problem being solved

    80% confidence
  • AI will shape finance in 2026 more by helping leaders operate in a higher-cost, higher-volatility world

    80% confidence
  • CFOs will remain willing to invest in AI but will require clarity on how it's tied to business outcomes like improved efficiency, productivity, or sustainable growth

    80% confidence
  • AI simultaneously helps broaden view to get a better macro picture and can help put a sharper focus on very specific points of interest

    80% confidence
  • As cheap capital remains off the table, CFOs will lean on AI to optimize liquidity, manage debt, and prioritize spending with tighter margins

    80% confidence
  • The future of finance is not just about crunching numbers, but rather about transforming data into strategic foresight

    80% confidence
  • It's going to become absolutely critical for CFOs and finance leaders to have some level of AI literacy and an ability to identify use cases to improve productivity

    80% confidence
  • In 2026, leaders will shift from 'What can AI do?' to 'How do we build the foundation for scale?'

    80% confidence
  • e.l.f. Beauty will continue to explore how to best leverage AI in finance to lean into its strengths

    80% confidence
  • With currency volatility becoming the baseline through early 2026, AI-driven models will be critical for monitoring FX exposure and adjusting strategies in real time

    80% confidence
  • If AI is only being used to do the same work faster, its value is being underutilized. The real power comes from doing different work, strategic work that drives outcomes

    80% confidence
  • 2026 will mark a turning point where advances in generative AI and predictive analytics will enable finance teams to move beyond automation toward real-time insights and scenario modeling

    80% confidence
  • Consolidation needs to happen before widespread AI implementation

    80% confidence
  • The real unlock is moving finance from reporting what happened to shaping what happens next

    80% confidence

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Q4 2026 Biopharma Catalyst Cluster: Late-Stage Readouts and Regulatory Milestones
October 2026 brings a dense run of Phase 3 wins (ALOFT-IPF, RESTORE-3), new data presentations (Roche, Bayer, Lilly, Vertex, Galderma) and regulatory steps (FDA acceptance of Roche's vamikibart BLA, Scholar Rock's EMA resubmission). The next big catalyst is the ivonescimab FDA PDUFA date on 2026-11-14. Obesity combination studies (REDEFINE 4, TOGETHER-PsO) and the 2027 Maritime-1 completion point to more catalysts ahead. QAIAx's speculative AI-linked trial claims (the QIII pilot, targeted for 2027) are an unrelated micro-cap sideshow with weak evidence, and have little in common with the large-cap pipeline news.
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EPKINLY Regulatory-Clinical Success Cascade
High probability of expanded label indications, additional combination approvals, and competitive positioning strength in follicular lymphoma market. Predicts positive commercial uptake and potential accelerated review for related indications.
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ING Group
Both facts record the same metric (shares_outstanding) for ING Group at the identical observation date (2025-12-31). FACT A states 2,902,437,688 shares; FACT B states 2,902 million shares (2,902,000,000). The difference is 437,688 shares (~0.015%). This is a genuine value conflict, though the discrepancy appears to result from FACT B rounding to the nearest million while FACT A provides the precise count.
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