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【题目】 Dissecting
Corporate Culture Using Generative AI – Insights from
Analyst Reports （ Working Paper ， 2024 ） 【作者】 Kai
Li, Feng Mai, Rui Shen, Chelsea Yang, and Tengfei Zhang 【摘要】 Our
study is among the first in finance, accounting, and economics to apply
generative AI models as reasoning agents on analyst reports to gain insights
into analysts ’ views of corporate culture. We employ
generative AI (ChatGPT) to analyze 2.4 million analyst reports between 2000 and
2020. Generative AI organizes analysts ’ views into a
knowledge graph that links different cultural values to their perceived causes
and effects. In terms of influencing factors for corporate culture, analysts
identify business strategy as a key factor for a large number of cultural
values – customer-oriented, operations-oriented,
innovation, results-oriented, adaptability, integrity, and risk control; and
management team for teamwork, innovation, results-oriented, adaptability,
int
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