ChatGPT and Corporate Policies

Fuente: arXiv
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Main Authors: Jha, Manish, Qian, Jialin, Weber, Michael, Yang, Baozhong
Format: Preprint
Published: 2024
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author Jha, Manish
Qian, Jialin
Weber, Michael
Yang, Baozhong
author_facet Jha, Manish
Qian, Jialin
Weber, Michael
Yang, Baozhong
contents We create a firm-level ChatGPT investment score, based on conference calls, that measures managers' anticipated changes in capital expenditures. We validate the score with interpretable textual content and its strong correlation with CFO survey responses. The investment score predicts future capital expenditure for up to nine quarters, controlling for Tobin's $q$ and other determinants, implying the investment score provides incremental information about firms' future investment opportunities. The investment score also separately forecasts future total, intangible, and R\&D investments. Consistent with theoretical predictions, high-investment-score firms experience significant positive short-term returns upon disclosure, and negative long-run future abnormal returns. We demonstrate ChatGPT's applicability to measure other policies, such as dividends and employment.
format Preprint
id arxiv_https___arxiv_org_abs_2409_17933
institution arXiv
publishDate 2024
record_format arxiv
spellingShingle ChatGPT and Corporate Policies
Jha, Manish
Qian, Jialin
Weber, Michael
Yang, Baozhong
Computational Finance
We create a firm-level ChatGPT investment score, based on conference calls, that measures managers' anticipated changes in capital expenditures. We validate the score with interpretable textual content and its strong correlation with CFO survey responses. The investment score predicts future capital expenditure for up to nine quarters, controlling for Tobin's $q$ and other determinants, implying the investment score provides incremental information about firms' future investment opportunities. The investment score also separately forecasts future total, intangible, and R\&D investments. Consistent with theoretical predictions, high-investment-score firms experience significant positive short-term returns upon disclosure, and negative long-run future abnormal returns. We demonstrate ChatGPT's applicability to measure other policies, such as dividends and employment.
title ChatGPT and Corporate Policies
topic Computational Finance
url https://arxiv.org/abs/2409.17933