Are ESG narratives financially informative? The role of LLM summaries and sentiment

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Authors: Ya-Ting Jhan, Sheng-Feng Hsieh
Cited by: 0
References: 33

Fields of Study & Subjects

Auditing Earnings Management Governance Corporate Finance and Governance

Publication details

Journal / source
International Journal of Accounting Information Systems
Volume
57
Pages
100778–100778
Publication date
27 April 2026
Language
EN