Article

Generative LLMs and Textual Analysis in Accounting: (Chat)GPT as Research Assistant?

2023-05-07

Abstract excerpt

Generative Large Language Models (GLLMs), such as the ChatGPT and GPT-4 models by OpenAI, are emerging as powerful tools for textual analysis tasks in accounting research. GLLMs can solve any textual analysis task solvable using non-generative methods, as well as tasks previously only solvable using human coding. This paper highlights the applications of GLLMs for accounting research and compares them to existing...

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Literature Corpus work: a2adb949-2e72-5510-a8f1-a11c720b3e5e
DOI: 10.2139/ssrn.4429658

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