Dissecting Corporate Culture Using Generative AI

• 成果类型: Article
• 署名作者: Li, Kai; Mai, Feng; Shen, Rui; Yang, Chelsea; Zhang, Tengfei
• 署名单位: University of British Columbia; University of Iowa; The Chinese University of Hong Kong, Shenzhen; Rutgers University System; Rutgers University Camden; Rutgers University New Brunswick
• 刊物名称: REVIEW OF FINANCIAL STUDIES
• ISSN/ISSBN: 0893-9454; 1465-7368
• DOI: 10.1093/rfs/hhaf081
• 发表日期: 2026-01
• 页码: 253-296
• 关键词: information-content; text

摘要

We conduct the first large-scale study of how different stakeholder groups assess corporate culture and quantify the economic implications of those differences. We employ generative AI to analyze analyst reports, call transcripts, and employee reviews, and organize the