Financial Accounting

Updated as of February 2025.

Published/Accepted Manuscripts

[1] Context-Based Interpretation of Financial Information SSRN Publisher

#Info Processing #Asset Pricing #LLM #Machine Learning
Co-author: Valeri Nikolaev
Forthcoming, Journal of Accounting Research

Press: Columbia Law School Blue Sky Blog, Chicago Booth Review
Presentations: Boston College, City University of Hong Kong, HKUST, Seoul National University, University of Chicago, 2022 KAA Winter Conference

[2] Vocal Delivery Quality in Earnings Conference Calls SSRN Publisher

#Info Processing #Measurement #Machine Learning
Co-authors: Bok Baik, David Kim, and Sangwon Yoon
Forthcoming, Journal of Accounting & Economics

Press: Columbia Law School Blue Sky Blog, Chicago Booth Review
Presentations: University of Chicago, MIT, National University of Singapore, Yonsei University, 2022 Korean Accounting Association (KAA) Summer Conference, 2022 MIT Asia Accounting Conference, 2023 AAA, 2023 S&P Quant Investing Conference

Working Papers

[1] Firm-Level Tax Audits: A Generative AI-Based Measurement

#Measurement #Taxation #LLM
Co-author: Ga-Young Choi

[2] Learning Fundamentals from Text SSRN

#Info Processing #LLM
Co-authors: Maximilian Muhn, Valeri Nikolaev, and Yijing Zhang

[3] Bloated Disclosures: Does ChatGPT Help Investors Process Information?

#Info Processing #Measurement #LLM
Co-authors: Maximilian Muhn and Valeri Nikolaev

[4] Contextualizing Profitability SSRN

#Info Processing #Asset Pricing #LLM #Machine Learning
Co-author: Valeri Nikolaev

[5] Financial Statement Analysis with Large Language Models

#Info Processing #Asset Pricing #LLM #Machine Learning
Co-authors: Maximilian Muhn and Valeri Nikolaev
Update: My co-author identified some inconsistencies while attempting to replicate past analyses from this paper. Accordingly, the working paper is temporarily withdrawn from circulation while the research findings are reviewed.

[6] From Transcripts to Insights: Uncovering Corporate Risks Using Generative AI SSRN

#Info Processing #Measurement #LLM
Co-authors: Maximilian Muhn and Valeri Nikolaev

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