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How to Talk When a Machine Is Listening: Corporate Disclosure in the Age of AI
16 references·15 citing·40 second hop
How to Talk When a Machine Is Listening: Corporate Disclosure in the Age of AI (2023)How to Talk When a Machine Is Listening: …Textual Analysis in Accounting and Finance: A Survey (2016)Textual Analysis in Accountin…When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…In Search of Attention (2011)In Search of AttentionVoluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…More Than Words: Quantifying Language to Measure Firms' Fundamentals (2008)More Than Words: Quantifying …Giving Content to Investor Sentiment: The Role of Media in the Stock Market (2007)Giving Content to Investor Se…The economic implications of corporate financial reporting (2005)The economic implications of …Information and the Cost of Capital (2004)Information and the Cost of C…Essays on disclosure (2001)Essays on disclosureThe Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…Consistent Covariance Matrix Estimation with Spatially Dependent Panel Data (1998)Consistent Covariance Matrix …Inferring Trade Direction from Intraday Data (1991)Inferring Trade Direction fro…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Continuous Auctions and Insider Trading (1985)Continuous Auctions and Insid…Strategic Information Transmission (1982)Strategic Information Transmi…A circumplex model of affect. (1980)A circumplex model of affect.Textual Analysis in Financial Research and Practice: A Literature Review (2025)Textual Analysis in Financial…Emerging technologies in finance: challenges for a sustainable finance (2025)Emerging technologies in fina…Vocal delivery quality in earnings conference calls (2024)Vocal delivery quality in ear…Machine Learning for Continuous-Time Finance (2024)Machine Learning for Continuo…From Man vs. Machine to Man + Machine: The art and AI of stock analyses (2024)From Man vs. Machine to Man +…Firm Inattention and the Efficacy of Monetary Policy: A Text-Based Approach (2024)Firm Inattention and the Effi…Every coin has two sides: The application of artificial intelligence on employees’ unethical behaviours (2024)Every coin has two sides: The…Bridging the information gap: How digitalization shapes stock price informativeness (2024)Bridging the information gap:…Applied AI for finance and accounting: Alternative data and opportunities (2024)Applied AI for finance and ac…Shareholder Monitoring through Voting: New Evidence from Proxy Contests (2023)Shareholder Monitoring throug…Recent trends in the digitalization of finance and accounting (2023)Recent trends in the digitali…ChatGPT and Corporate Policies (2023)ChatGPT and Corporate PoliciesBloated Disclosures: Can ChatGPT Help Investors Process Information? (2023)Bloated Disclosures: Can Chat…How Cheap Talk in Climate Disclosures relates to Climate Initiatives, Corporate Emissions, and Reputation Risk (2022)How Cheap Talk in Climate Dis…Whitebox inside blackbox: Using interpretable language models to analyze financial narratives (2021)Whitebox inside blackbox: Usi…The theory and practice of econometrics (1986)A panel project on purchasing power parity: Mean reversion within and between countries (1996)The overvaluation of purchasing power parity (1998)Testing for Cross-Sectional Dependence in Panel-Data Models (2006)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Effect of foreign direct investments, economic development and energy consumption on greenhouse gas emissions in developing countries (2018)The Principles of Psychology (1891)Hedges: A Study in Meaning Criteria and the Logic of Fuzzy Concepts (1975)The robust beauty of improper linear models in decision making. (1979)Development and validation of brief measures of positive and negative affect: The PANAS scales. (1988)Culture and the Self: Implications for Cognition, Emotion, and Motivation (1991)Measuring emotion: The self-assessment manikin and the semantic differential (1994)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts (2013)The Strategy of Conflict (1960)Job Market Signaling (1973)Signaling Games and Stable Equilibria (1987)Herd Behavior and Investment (1988)Domestic Political Audiences and the Escalation of International Disputes (1994)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Corporate financing and investment decisions when firms have information that investors do not have (1984)Large Shareholders and Corporate Control (1986)The Cross-Section of Expected Stock Returns (1992)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Corporate social responsibility and access to finance (2013)Corporate Sustainability: First Evidence on Materiality (2016)The General Theory of Employment, Interest and Money. (1936)Investigating Causal Relations by Econometric Models and Cross-spectral Methods (1969)Noise Trader Risk in Financial Markets (1990)Investor Psychology and Security Market Under‐ and Overreactions (1998)Illiquidity and stock returns: cross-section and time-series effects (2002)Commonality in liquidity (2000)Is Information Risk a Determinant of Asset Returns? (2002)Does Algorithmic Trading Improve Liquidity? (2011)
this work references cited by second hop

References

  • 1980A circumplex model of affect.16,320 cited
  • 1985Continuous Auctions and Insider Trading9,626 cited
  • 1998Consistent Covariance Matrix Estimation with Spatially Dependent Panel Data6,815 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2007Giving Content to Investor Sentiment: The Role of Media in the Stock Market4,822 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,332 cited
  • 1982Strategic Information Transmission4,289 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1991Inferring Trade Direction from Intraday Data3,150 cited
  • 2011In Search of Attention3,088 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 2001Essays on disclosure2,478 cited
  • 2008More Than Words: Quantifying Language to Measure Firms' Fundamentals2,310 cited

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2016
Textual Analysis in Accounting and Finance: A Survey
2,279 cited

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  • 2022How Cheap Talk in Climate Disclosures relates to Climate Initiatives, Corporate Emissions, and Reputation Risk53 cited
  • 2023ChatGPT and Corporate Policies51 cited
  • 2024Machine Learning for Continuous-Time Finance42 cited
  • 2024Bridging the information gap: How digitalization shapes stock price informativeness29 cited
  • 2025Emerging technologies in finance: challenges for a sustainable finance26 cited
  • 2024Vocal delivery quality in earnings conference calls24 cited
  • 2024Firm Inattention and the Efficacy of Monetary Policy: A Text-Based Approach19 cited
  • 2024Every coin has two sides: The application of artificial intelligence on employees’ unethical behaviours16 cited
  • 2023Recent trends in the digitalization of finance and accounting14 cited
  • 2021Whitebox inside blackbox: Using interpretable language models to analyze financial narratives6 cited
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