{"682638":{"#nid":"682638","#data":{"type":"event","title":"PhD Defense by Charles (Charley) Irons","body":[{"value":"\u003Cp\u003EI cordially invite you to attend my dissertation defense scheduled for \u003Cstrong\u003ETuesday, June 17th from 10:00 AM to 11:30 AM (EST) in Room 201,\u003C\/strong\u003E Scheller College of Business.\u003C\/p\u003E\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\u003Cp\u003EYou can also attend virtually via the following Zoom link: \u003Ca href=\u0022https:\/\/gatech.zoom.us\/j\/95421118025\u0022\u003Ehttps:\/\/gatech.zoom.us\/j\/95421118025\u003C\/a\u003E\u003C\/p\u003E\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\u003Cp\u003EAn overview of the dissertation is included below. Copies will be made 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 Candidate\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\u003Cstrong\u003EArea:\u003C\/strong\u003E Accounting\u003C\/p\u003E\u003Cp\u003E\u003Cstrong\u003E\u0026nbsp;\u003C\/strong\u003E\u003C\/p\u003E\u003Cp\u003E\u003Cstrong\u003ECommittee Members\u003C\/strong\u003E: Drs. Robbie Moon (Chair), Justin Blann, Eric Condie, Jonathan Shipman (University of Arkansas), and Teri Yohn (Emory University)\u003C\/p\u003E\u003Cp\u003E\u003Cstrong\u003E\u0026nbsp;\u003C\/strong\u003E\u003C\/p\u003E\u003Cp\u003E\u003Cstrong\u003ETitle:\u0026nbsp;\u003C\/strong\u003E\u003Cem\u003EThe Influence of AI-like Text on Responses to Disclosure: Evidence from AI Detection Models\u003C\/em\u003E\u003C\/p\u003E\u003Cp\u003E\u003Cstrong\u003E\u0026nbsp;\u003C\/strong\u003E\u003C\/p\u003E\u003Cp\u003E\u003Cstrong\u003EDissertation Overview:\u003C\/strong\u003E\u003C\/p\u003E\u003Cp\u003EThe rise of ChatGPT and other generative AI models has revolutionized machine-generated text. One potential application of this technology is helping craft firms\u2019 narrative disclosures. Using two 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 partly 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 non-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\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E","summary":"","format":"limited_html"}],"field_subtitle":"","field_summary":[{"value":"\u003Cp\u003E\u003Cem\u003EThe Influence of AI-like Text on Responses to Disclosure: Evidence from AI Detection Models\u003C\/em\u003E\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":"2025-06-03 17:48:09","changed_gmt":"2025-06-03 17:48:54","author":"Tatianna Richardson","boilerplate_text":"","field_publication":"","field_article_url":"","field_event_time":{"event_time_start":"2025-06-17T10:00:00-04:00","event_time_end":"2025-06-17T12:00:00-04:00","event_time_end_last":"2025-06-17T12:00:00-04:00","gmt_time_start":"2025-06-17 14:00:00","gmt_time_end":"2025-06-17 16:00:00","gmt_time_end_last":"2025-06-17 16:00:00","rrule":null,"timezone":"America\/New_York"},"location":"in Room 201, Scheller College of Business.","extras":[],"groups":[{"id":"221981","name":"Graduate Studies"}],"categories":[],"keywords":[{"id":"100811","name":"Phd Defense"}],"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":""}}}