Results 161 to 170 of about 378,193 (344)

Generative AI Use by Capital Market Information Intermediaries: Evidence from Seeking Alpha

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT We study the use of generative AI for firm‐specific financial analysis on the Seeking Alpha platform. After the initial launch of ChatGPT in November 2022, the share of AI‐generated articles rose sharply to 13.5% of all articles, then declined in late 2023 after Seeking Alpha equated the use of AI to plagiarism and announced a prohibition on ...
Mark T. Bradshaw   +3 more
wiley   +1 more source

Are Russian Commercial Courts Biased? Evidence from a Bankruptcy Law Transplant [PDF]

open access: yes
We study the nature of judicial bias in bankruptcy proceedings following the enactment of the 1998 bankruptcy law in Russia. The two main findings are as follows.
Ariane Lambert-Mogiliansky   +2 more
core  

Monitoring Quality of Mafia‐Connected Accountants

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi   +3 more
wiley   +1 more source

Collective Contracts as a Risk‐Sharing Mechanism for Result‐Based Agri‐Environmental Payments: Experimental Evidence

open access: yesJournal of Agricultural Economics, EarlyView.
ABSTRACT Linking payments from agri‐environment schemes to ecological results or to collective outcomes is viewed as a promising way to increase the effectiveness of agri‐environmental conservation. However, the two approaches are rarely combined.
Thomas Rellensmann   +3 more
wiley   +1 more source

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