A significant portion of information shared in earnings calls is conveyed through verbal
communication by corporate managers. However, quantifying the extent of new information …

Many studies have focused on family firms. Yet, grasping the nature of these organizations
remains challenging because firms' familiness can take many forms, which are hard to trace …

We conduct a semi-structured literature review on the benefits and concerns that artificial
intelligence (AI) brings to the accounting practice and the profession. Our analysis highlights …

This study explores the risk preferences of Large Language Models (LLMs) and how the
process of aligning them with human ethical standards influences their economic decision …

We address whether financial reports include information supporting investor valuations. We
view analyst reports (AR) as reflecting this information and employ topic modeling to …

I examine the value of information from sell-side analysts by analyzing a large corpus of their
written reports. Using embeddings from state-of-the-art large language models, I show that …

Measuring the ESG exposure and performance of companies is crucial in the realm of
climate finance and the sustainable economy. Various stakeholders, including retail and …

Memes on social media often embody humor but may not inherently carry substantive
content. This study delves into meme images' prevalence on investor social media (ie …

Measuring firm-level artificial intelligence (AI) investments based on employee resumes, we
find strong and robust evidence that AI investments are associated with higher interest rates …

We propose a framework for measuring firm-level misinformation. By leveraging advanced
machine learning and AI technologies, we transform and categorize unstructured text into …