{"675075":{"#nid":"675075","#data":{"type":"event","title":"PhD Proposal by Charles (Charley) Irons","body":[{"value":"\u003Cp\u003EThe presentation will be held in \u003Cstrong\u003EScheller College of Business, Room 201\u003C\/strong\u003E.\u0026nbsp;\u003Cstrong\u003E Tuesday, June 18th, at 10 AM EST\u003C\/strong\u003E\u003C\/p\u003E\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\u003Cp\u003EYou are also welcome to join remotely via the provided Zoom link:\u0026nbsp;\u003Ca href=\u0022https:\/\/gatech.zoom.us\/j\/94124160317\u0022 target=\u0022_blank\u0022\u003Ehttps:\/\/gatech.zoom.us\/j\/94124160317\u003C\/a\u003E\u003C\/p\u003E\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\u003Cp\u003EThe abstract is included below, and copies of the proposal are available upon request.\u003C\/p\u003E\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\u003Cp\u003E\u003Cstrong\u003ECharles (Charley) Irons, CPA\u003C\/strong\u003E\u003C\/p\u003E\u003Cp\u003EAccounting PhD Student\u003C\/p\u003E\u003Cp\u003EGeorgia Institute of Technology | Scheller College of Business\u003C\/p\u003E\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\u003Cp\u003E\u003Cstrong\u003EArea:\u0026nbsp;\u003C\/strong\u003EAccounting\u003C\/p\u003E\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\u003Cp\u003E\u003Cstrong\u003ECommittee Members:\u003C\/strong\u003E Dr. Robbie Moon (Chair), Dr. Justin Blann, Dr. Eric Condie, Dr. Jonathan Shipman (University of Arkansas), Dr. Teri Yohn (Emory University)\u003C\/p\u003E\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\u003Cp\u003E\u003Cstrong\u003ETitle:\u0026nbsp;\u003C\/strong\u003EThe Influence of AI-Like Text on Responses to Disclosure: Evidence from AI Detection Models\u003C\/p\u003E\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\u003Cp\u003E\u003Cstrong\u003EAbstract:\u003C\/strong\u003E\u003C\/p\u003E\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\u003Cp\u003EThe recent rise of ChatGPT and other generative AI models has revolutionized machine-generated text. One potential application of this technology is aiding in crafting firms\u2019 narrative disclosures. Using two different, highly rated, commercially available AI detection models, I create novel measures of AI-like text in disclosure based on AI detection models\u2019 classification that the text was generated either wholly or in part by AI. Using these measures, I study changes in disclosure surrounding the release of ChatGPT-4.0 in early 2023 and document a significant increase in the incidence of AI-like text in earnings conference call prepared remarks but not in managers\u2019 responses to questions. Further evidence suggests that AI-like text in disclosure is more common among smaller, younger firms, and, on average, exhibits more positive tone, less uncertainty, and more forward-looking statements than non-AI-like disclosure text. I then compare the market responses to linguistic measures from AI-like disclosure text and non-AI-like disclosure text. Contrary to other studies that find generative AI text to be of higher quality and more persuasive than human text, my evidence suggests that tone in \u003Cem\u003Enon\u003C\/em\u003E-AI-like disclosure text is more strongly associated with returns. Overall, my results suggest that AI-like text may mute responses to information in disclosure.\u003C\/p\u003E\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E","summary":"","format":"limited_html"}],"field_subtitle":"","field_summary":[{"value":"\u003Cp\u003EThe Influence of AI-Like Text on Responses to Disclosure: Evidence from AI Detection Models\u003C\/p\u003E","format":"limited_html"}],"field_summary_sentence":[{"value":"The Influence of AI-Like Text on Responses to Disclosure: Evidence from AI Detection Models"}],"uid":"27707","created_gmt":"2024-06-10 19:10:01","changed_gmt":"2024-06-10 19:10:46","author":"Tatianna Richardson","boilerplate_text":"","field_publication":"","field_article_url":"","field_event_time":{"event_time_start":"2024-06-18T10:00:00-04:00","event_time_end":"2024-06-18T12:00:00-04:00","event_time_end_last":"2024-06-18T12:00:00-04:00","gmt_time_start":"2024-06-18 14:00:00","gmt_time_end":"2024-06-18 16:00:00","gmt_time_end_last":"2024-06-18 16:00:00","rrule":null,"timezone":"America\/New_York"},"location":"Scheller College of Business, Room 201.","extras":[],"groups":[{"id":"221981","name":"Graduate Studies"}],"categories":[],"keywords":[{"id":"102851","name":"Phd proposal"}],"core_research_areas":[],"news_room_topics":[],"event_categories":[{"id":"1788","name":"Other\/Miscellaneous"}],"invited_audience":[{"id":"78771","name":"Public"}],"affiliations":[],"classification":[],"areas_of_expertise":[],"news_and_recent_appearances":[],"phone":[],"contact":[],"email":[],"slides":[],"orientation":[],"userdata":""}}}