Results 221 to 230 of about 168,761 (284)

Human + AI in Accounting: Early Evidence from the Field

open access: yesJournal 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

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

The Impact of Financial Reporting Mandates on Labor Unions

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source

Causal Inference in Health Disparities Research. [PDF]

open access: yesAnnu Rev Public Health
Jackson JW.
europepmc   +1 more source

Clearing the Air: How Fine Particulate Matter Regulations Reshape Farmland Values in U.S. Corn and Soybean Regions

open access: yesJournal of Agricultural Economics, EarlyView.
ABSTRACT We investigate the impact of air quality regulations targeting fine particulate matter (PM2.5) on farmland values in corn and soybean producing counties in the United States over the period 1997–2022. Using self‐reported farmland value data from the Agricultural Census and county‐level pollution classifications provided by the Environmental ...
Cécile Couharde, Rémi Generoso
wiley   +1 more source

Negative Descriptors of Patients With Sickle Cell Disease in the Electronic Health Record.

open access: yesJAMA Netw Open
Wesevich A   +4 more
europepmc   +1 more source

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