Dissecting Corporate Culture Using Generative AI

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Abstract

We conduct the first large-scale study of how different stakeholder groups assess corporate culture and quantify the economic implications of those differences. We employ generative AI to analyze analyst reports, call transcripts, and employee reviews, and organize the

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Li, K., Mai, F., Shen, R., Yang, C., & Zhang, T. (2026). Dissecting Corporate Culture Using Generative AI. Review of Financial Studies, 39(1), 253–296. https://doi.org/10.1093/rfs/hhaf081

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