@beihorse.bsky.social
New research: Artificial Intelligence and Accounting Research: A Framework and Agenda, available at: doi.org/10.1016/j.ac...
November 20, 2025 at 4:54 AM
New research: Artificial Intelligence and Accounting Research: A Framework and Agenda, available at: doi.org/10.1016/j.ac...
New publication: Financial Statement Placement, Note Disclosure, and Value Relevance: Evidence from ASU 2011-05, available at: doi.org/10.2308/JFR-...
November 17, 2025 at 6:10 PM
New publication: Financial Statement Placement, Note Disclosure, and Value Relevance: Evidence from ASU 2011-05, available at: doi.org/10.2308/JFR-...
Artificial Intelligence and Accounting Research: A Framework and Agenda: papers.ssrn.com/sol3/papers....
Artificial Intelligence and Accounting Research: A Framework and Agenda
Recent advances in artificial intelligence, particularly generative AI and large language models (LLMs), are fundamentally transforming accounting research, cre
papers.ssrn.com
October 14, 2025 at 11:31 PM
Artificial Intelligence and Accounting Research: A Framework and Agenda: papers.ssrn.com/sol3/papers....
New research published in Accounting Horizons: Employee Perceptions of Corporate Culture and Management Forecast Accuracy: Evidence from Glassdoor and ChatGPT doi.org/10.2308/HORI...
Employee Perceptions of Corporate Culture and Management Forecast Accuracy: Evidence from Glassdoor and ChatGPT
SYNOPSIS. Using a sample of 1.5 million Glassdoor ratings, this study shows that perceptions of better corporate culture, as proxied by higher Glassdoor ra
doi.org
June 30, 2025 at 7:58 PM
New research published in Accounting Horizons: Employee Perceptions of Corporate Culture and Management Forecast Accuracy: Evidence from Glassdoor and ChatGPT doi.org/10.2308/HORI...
Reposted
New research: Employee Perceptions of Corporate Culture and Management Forecast Accuracy: Evidence from Glassdoor and ChatGPT: papers.ssrn.com/sol3/papers....
Employee Perceptions of Corporate Culture and Management Forecast Accuracy: Evidence from Glassdoor and ChatGPT
Using a sample of 1.5 million Glassdoor ratings, this study shows that perceptions of better corporate culture, as proxied by higher Glassdoor ratings, are asso
papers.ssrn.com
May 29, 2025 at 1:50 PM
New research: Employee Perceptions of Corporate Culture and Management Forecast Accuracy: Evidence from Glassdoor and ChatGPT: papers.ssrn.com/sol3/papers....
Reposted
Executive Political Leanings and COVID-19 Disclosures: papers.ssrn.com/sol3/papers....
Executive Political Leanings and COVID-19 Disclosures
We examine whether the U.S. partisan gap over the COVID-19 pandemic finds its way into corporate decisions in terms of how firms communicate the impact of the p
papers.ssrn.com
May 18, 2025 at 7:36 AM
Executive Political Leanings and COVID-19 Disclosures: papers.ssrn.com/sol3/papers....
Reposted
Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities: doi.org/10.2308/ISYS...
Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities
ABSTRACT. Human capital (HC) is increasingly important to corporate value creation. Unlike other assets, however, HC is not currently subject to well-defin
doi.org
May 18, 2025 at 6:26 AM
Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities: doi.org/10.2308/ISYS...
Reposted
Assessing Consistency and Reproducibility in the Outputs of Large Language Models: Evidence Across Diverse Finance and Accounting Tasks: papers.ssrn.com/sol3/papers....
Assessing Consistency and Reproducibility in the Outputs of Large Language Models: Evidence Across Diverse Finance and Accounting Tasks
This study provides the first comprehensive assessment of consistency and reproducibility in Large Language Model (LLM) outputs in finance and accounting resear
papers.ssrn.com
May 18, 2025 at 6:16 AM
Assessing Consistency and Reproducibility in the Outputs of Large Language Models: Evidence Across Diverse Finance and Accounting Tasks: papers.ssrn.com/sol3/papers....
Reposted
Leveraging Large Language Models to Democratize Access to Costly Financial Datasets for Academic Research: papers.ssrn.com/sol3/papers....
Leveraging Large Language Models to Democratize Access to Costly Financial Datasets for Academic Research
Unequal access to costly datasets essential for empirical research has long hindered researchers from disadvantaged institutions, limiting their ability to cont
papers.ssrn.com
May 18, 2025 at 6:19 AM
Leveraging Large Language Models to Democratize Access to Costly Financial Datasets for Academic Research: papers.ssrn.com/sol3/papers....
Reposted
A scoping review of ChatGPT research in accounting and finance: doi.org/10.1016/j.ac...
Redirecting
doi.org
May 18, 2025 at 6:23 AM
A scoping review of ChatGPT research in accounting and finance: doi.org/10.1016/j.ac...
Reposted
Use of Corporate Disclosures to Identify the Stage of Blockchain Adoption: doi.org/10.2308/HORI...
Use of Corporate Disclosures to Identify the Stage of Blockchain Adoption
SYNOPSIS. Several studies have pointed to the transformative effects of blockchain on a wide spectrum of firms, industries, and professions. Despite the ar
doi.org
May 18, 2025 at 6:25 AM
Use of Corporate Disclosures to Identify the Stage of Blockchain Adoption: doi.org/10.2308/HORI...
Reposted
Estimating the duration of competitive advantage from emerging technology adoption: doi.org/10.1016/j.ac...
Redirecting
doi.org
May 18, 2025 at 6:24 AM
Estimating the duration of competitive advantage from emerging technology adoption: doi.org/10.1016/j.ac...
New research: Employee Perceptions of Corporate Culture and Management Forecast Accuracy: Evidence from Glassdoor and ChatGPT: papers.ssrn.com/sol3/papers....
Employee Perceptions of Corporate Culture and Management Forecast Accuracy: Evidence from Glassdoor and ChatGPT
Using a sample of 1.5 million Glassdoor ratings, this study shows that perceptions of better corporate culture, as proxied by higher Glassdoor ratings, are asso
papers.ssrn.com
May 29, 2025 at 1:50 PM
New research: Employee Perceptions of Corporate Culture and Management Forecast Accuracy: Evidence from Glassdoor and ChatGPT: papers.ssrn.com/sol3/papers....
Executive Political Leanings and COVID-19 Disclosures: papers.ssrn.com/sol3/papers....
Executive Political Leanings and COVID-19 Disclosures
We examine whether the U.S. partisan gap over the COVID-19 pandemic finds its way into corporate decisions in terms of how firms communicate the impact of the p
papers.ssrn.com
May 18, 2025 at 7:36 AM
Executive Political Leanings and COVID-19 Disclosures: papers.ssrn.com/sol3/papers....
Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities: doi.org/10.2308/ISYS...
Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities
ABSTRACT. Human capital (HC) is increasingly important to corporate value creation. Unlike other assets, however, HC is not currently subject to well-defin
doi.org
May 18, 2025 at 6:26 AM
Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities: doi.org/10.2308/ISYS...
Use of Corporate Disclosures to Identify the Stage of Blockchain Adoption: doi.org/10.2308/HORI...
Use of Corporate Disclosures to Identify the Stage of Blockchain Adoption
SYNOPSIS. Several studies have pointed to the transformative effects of blockchain on a wide spectrum of firms, industries, and professions. Despite the ar
doi.org
May 18, 2025 at 6:25 AM
Use of Corporate Disclosures to Identify the Stage of Blockchain Adoption: doi.org/10.2308/HORI...
Estimating the duration of competitive advantage from emerging technology adoption: doi.org/10.1016/j.ac...
Redirecting
doi.org
May 18, 2025 at 6:24 AM
Estimating the duration of competitive advantage from emerging technology adoption: doi.org/10.1016/j.ac...
A scoping review of ChatGPT research in accounting and finance: doi.org/10.1016/j.ac...
Redirecting
doi.org
May 18, 2025 at 6:23 AM
A scoping review of ChatGPT research in accounting and finance: doi.org/10.1016/j.ac...
Leveraging Large Language Models to Democratize Access to Costly Financial Datasets for Academic Research: papers.ssrn.com/sol3/papers....
Leveraging Large Language Models to Democratize Access to Costly Financial Datasets for Academic Research
Unequal access to costly datasets essential for empirical research has long hindered researchers from disadvantaged institutions, limiting their ability to cont
papers.ssrn.com
May 18, 2025 at 6:19 AM
Leveraging Large Language Models to Democratize Access to Costly Financial Datasets for Academic Research: papers.ssrn.com/sol3/papers....
Assessing Consistency and Reproducibility in the Outputs of Large Language Models: Evidence Across Diverse Finance and Accounting Tasks: papers.ssrn.com/sol3/papers....
Assessing Consistency and Reproducibility in the Outputs of Large Language Models: Evidence Across Diverse Finance and Accounting Tasks
This study provides the first comprehensive assessment of consistency and reproducibility in Large Language Model (LLM) outputs in finance and accounting resear
papers.ssrn.com
May 18, 2025 at 6:16 AM
Assessing Consistency and Reproducibility in the Outputs of Large Language Models: Evidence Across Diverse Finance and Accounting Tasks: papers.ssrn.com/sol3/papers....