Results 251 to 260 of about 200,375 (331)
Generative AI in Financial Reporting
Journal of Accounting Research, EarlyView.ABSTRACT Generative artificial intelligence (GAI) will likely alter many aspects of the financial reporting process and spawn a deep stream of academic research. We take an early step by examining the extent to which firms have begun using GAI in one important part of the reporting process: writing disclosures.
ELIZABETH BLANKESPOOR +2 more
wiley +1 more source
Integration of corpus linguistics and deep learning techniques for enhanced semantic-driven emotion detection on textual data. [PDF]
Sci RepAl-Onazi BB +7 more
europepmc +1 more source
Computational Linguistics and Its Implementation in e-Learning Platforms
, 2019 Marcel Pikhart
openalex +2 more sources
Human + AI in Accounting: Early Evidence from the Field
Journal of Accounting Research, EarlyView.ABSTRACT This paper provides early evidence on the integration and impact of generative artificial intelligence (GenAI) in accounting at the accountant and task levels. Using survey data from 277 professional accountants, we document substantial heterogeneity in adoption patterns, perceived benefits, and concerns about GenAI.
Jung Ho Choi, Chloe L. Xie
wiley +1 more source
Matrix-based pagerank control in hypergraphs for semantic text summaries. [PDF]
Sci RepAleja D +3 more
europepmc +1 more source
On the Dangers of Large‐Language Model Mediated Learning for Human Capital
Human Resource Management Journal, EarlyView.ABSTRACT Against the dominant view in HRM concerning the value‐creating use of large language models (LLMs) in relation to Human Capital, our provocation asks whether LLMs will enhance or compromise Human Capital at work in the long‐run. We feel compelled to ask this question because Human Capital represents employees' accumulated learning experiences,
Dirk Lindebaum +2 more
wiley +1 more source
The Missing Half of Language Learning in Current Developmental Language Models: Exogenous and Endogenous Linguistic Input. [PDF]
Open Mind (Camb)Zhao N, Duan X, Cai ZG.
europepmc +1 more source
Proceedings of the 19th Conference of the European Chapter of the Association for Computational Linguistics (Volume 6: Tutorial Abstracts) [PDF]
openalex +1 more source
Human Resource Management Journal, EarlyView.ABSTRACT This research investigates how inclusion‐focused generative AI (GAI), designed with diversity, fairness, and inclusion principles, mitigates disability bias in hiring—particularly under complex, cognitively demanding conditions. Drawing on Construal Level Theory, two experiments with HR professionals (N = 117; 238) compared standard, inclusion‐
Miles M. Yang
wiley +1 more source