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The Role of Market Forces and Regulation in Disclosure: Evidence from Cyber Risk Factors
No full textEconomic theory generally argues that market forces induce managers to disclose their private information and yet disclosure regulation is pervasive in practice. Using the setting of cyber risk disclosures, I speak to the debate regarding the effectiveness of both market forces and regulation in eliciting disclosure. I find that market forces (specifically, investor demand for managers’ private information) and disclosure regulation have contrasting effects: market forces are associated with higher disclosure quality (i.e., specificity and uniqueness) while regulation is associated with higher disclosure quantity (i.e., amount). These results are robust to a battery of sensitivity analyses, including controlling for the potentially confounding effect of enforcement. I also find that disclosure quality, rather than quantity, is informative to investors. Although subject to important caveats, my collective evidence provides a potential rationale for the pervasiveness of disclosure regulation (i.e., an increase in disclosure quantity) but is also consistent with the narrative that disclosure regulation can be counterproductive.Release after 12/18/202
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
TWO STUDIES ON ASSESSING AI-AUGMENTED CREATIVITY WITH LARGE LANGUAGE MODELS
Get PDFThesis (Ph.D.)--Michigan State University. Business Administration \u2013 Information Technology Management \u2013 Doctor of Philosophy, 2025Large Language Models (LLMs) have been increasingly integrated into a variety of tasks, facilitating human endeavors in generating creative outputs, ranging from product ideation to digital artwork. Such novel capabilities of LLMs have ushered in a new era of collaboration between humans and Artificial Intelligence (AI), which has grabbed the attention of researchers and practitioners alike. Thus, in this dissertation, I explore the intersection of emerging LLMs and creativity, with a primary focus on writing tasks. This dissertation includes two studies. In the first study, I examine the impact on perceived creativity of varying levels of generative capabilities of LLMs - namely, randomness, which has been overlooked so far and which is manipulated via a quasi-experiment. I find that collaborating with an LLM with high randomness that generates more diverse advice does not necessarily lead to increased perceived creativity of work, as the role of humans matters. Moreover, I explore how the characteristics of human evaluators and their perceived extent of AI use influence their assessments of creativity. In the second study, I focus on growing concerns regarding the potential misuse of generative AI, particularly its capacity to produce plagiarized content. Motivated by the divergent thinking creativity literature using the Divergent Association Task (DAT), I construct DAT(Sent), a metric to proxy semantic dissimilarities within a document, and further propose an effective GPT detector classifier, GPT-DATector. I show that on average, human-generated contents have a larger DAT(Sent) than AI-generated texts across different writing tasks and datasets. Empirical evaluations demonstrate that the proposed GPT-DATector outperforms state-of-the-art models in terms of prediction performance. Most importantly, GPT-DATector has the potential to reduce bias in the detection of AI-generated text.Description based on online resource. Title from PDF t.p. (Michigan State University Fedora Repository, viewed ).Includes bibliographical references
When Analysts Meet Crypto : Evidence from Corporate Disclosure
No full textThesis (Ph.D.)--Michigan State University. Business Administration - Accounting - Doctor of Philosophy, 2024Improving the accounting and disclosure of crypto assets to provide decision useful information is the goal of FASB Accounting Standards Update (ASU) 2023-08. This study investigates whether firms\u2019 voluntary disclosure about their exposure to cryptocurrency is informative to financial analysts. Applying textual analysis to 8-K filings, I find that the intensity of firms\u2019 crypto-related disclosure is associated with more favorable target price revisions by analysts, but not near-term earnings forecast revisions. These findings imply that analysts perceive firms\u2019 crypto exposure to have a long-term benefit on firm value, but no immediate impact on operational performance. Cross-sectional analyses further show that analyst target price revisions contain more optimism when: 1) firms\u2019 crypto disclosure is related to corporate governance, and 2) firms\u2019 stock returns comove more closely with the cryptocurrency market returns. Finally, I find that analysts\u2019 target price revisions appear to enhance the stock market\u2019s positive reaction to firms\u2019 crypto-related disclosure in 8-K filings. My findings suggest the potential effectiveness of FASB\u2019s ASU for crypto assets.Description based on online resource. Title from PDF t.p. (Michigan State University Fedora Repository, viewed ).Includes bibliographical references
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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