作者：HAIN, HP
作者单位：University of Melbourne
作者：WRIGHT, FK
作者单位：University of Adelaide
作者：BAXTER, WT
作者单位：University of London; London School Economics & Political Science
作者：JOHNSON, O
作者单位：University of Missouri System; University of Missouri Columbia
作者：Chang, Anne Yanru; Dong, Xi; Martin, Xiumin; Zhou, Changyun
作者单位：City University of New York (CUNY) System; Baruch College (CUNY); Washington University (WUSTL); Southwestern University of Finance & Economics - China
摘要：We are among the first to investigate how Generative AI (GenAI) shapes investors' trading activities. Using an AI-sentiment measure extracted from earnings-call transcripts to proxy for textual signals, we find notable shifts in trading behaviors around earnings calls. Before the wide deployment of ChatGPT, short selling was aligned with AI-sentiment, whereas retail trading was not. However, following ChatGPT's deployment, the alignment of retail traders with AI-sentiment significantly increas...
作者：Le, Anthony
作者单位：University of Chicago
摘要：In this study, I explore how accounting rules-in particular the restrictiveness of GAAP-have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for does not decrease when the rules become more restrictive; however, the nature of accountants' work changes. There is less focus on tasks such as applyin...
