Sean Cao

Georgia State University - J. Mack Robinson College of Business

P.O. Box 4050

Atlanta, GA 30303-3083

United States

SCHOLARLY PAPERS

17

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SSRN CITATIONS
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SSRN RANKINGS

Top 19,276

in Total Papers Citations

22

CROSSREF CITATIONS

33

Ideas:
“  Dr. Cao holds a joint appointment in the Accounting and Finance Departments. His work includes the development of a research program focused on how unstructured big data and emerging AI technologies can help guide stock investment decisions as well as executives’ corporate decisions exploiting the fact that most corporate reporting and disclosure data are unstructured and high-dimensional such as text and images.Dr. Cao’s research has been featured in the Financial Times, CNBC, Bloomberg, The Guardian, and Quartz, and presented at major research universities including Harvard University and the University of Michigan. His research has also drawn attention and workshop invitations from leading financial and industrial AI firms such as State Street Boston, Grant Thornton, Wolfe Research, Ant Financial, Baidu, DataYes, JD.com and Founder Securities. He serves as an ad hoc associate editor at Management Science and closely works with PhD students. See more on personal webpages.  ”

Scholarly Papers (17)

How to Talk When a Machine is Listening: Corporate Disclosure in the Age of AI

Number of pages: 58 Posted: 14 Sep 2020 Last Revised: 15 Jan 2021
Georgia State University - J. Mack Robinson College of Business, Columbia Business School - Finance and Economics, Georgia State University - Robinson College of Businessaffiliation not provided to SSRN and Florida International University (FIU) - Department of Finance
Downloads 1,526 (14,886)
Citation 2

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Machine Learning, AI, Corporate Disclosure, Textual Analysis, Speech Analysis, Feedback Effect

How to Talk When a Machine is Listening: Corporate Disclosure in the Age of Ai

NBER Working Paper No. w27950
Number of pages: 54 Posted: 19 Oct 2020 Last Revised: 16 May 2021
Georgia State University - J. Mack Robinson College of Business, Columbia Business School - Finance and Economics, Georgia State University - Robinson College of Businessaffiliation not provided to SSRN and Florida International University (FIU) - Department of Finance
Downloads 12 (729,090)
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2.

Financial Reporting and Blockchains: Audit Pricing, Misstatements, and Regulation

Number of pages: 57 Posted: 25 Sep 2018 Last Revised: 26 Jun 2019
Georgia State University - J. Mack Robinson College of Business, Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia State University - Robinson College of Businessaffiliation not provided to SSRN
Downloads 1,426 (16,888)
Citation 25

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Auditor Risk and Sampling, Collaborative Auditing, Distributed Ledger Technology, FinTech, PCAOB PCAOB, RegTech, Technology Adoption, Zero-Knowledge Proof.

From Man vs. Machine to Man + Machine: The Art and AI of Stock Analyses

Number of pages: 52 Posted: 06 May 2021 Last Revised: 03 Aug 2021
Georgia State University - J. Mack Robinson College of Business, Columbia Business School - Finance and Economics, Louisiana State University, Baton Rouge and Georgia State University - Robinson College of Businessaffiliation not provided to SSRN
Downloads 1,006 (27,858)

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Artificial Intelligence; Machine Learning; FinTech; Stock Analyst; Alternative Data; Disruptive Innovation

From Man vs. Machine to Man + Machine: The Art and Ai of Stock Analyses

NBER Working Paper No. w28800
Number of pages: 52 Posted: 17 May 2021 Last Revised: 11 Sep 2021
Georgia State University - J. Mack Robinson College of Business, Columbia Business School - Finance and Economics, Louisiana State University, Baton Rouge and Georgia State University - Robinson College of Businessaffiliation not provided to SSRN
Downloads 9 (754,775)
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4.

Earnings Volatility, Post-Earnings Announcement Drift and Trading Frictions

Journal of Accounting Research, Forthcoming
Number of pages: 45 Posted: 23 Mar 2010 Last Revised: 24 Jan 2015
Georgia State University - J. Mack Robinson College of Business and Tulane University - Accounting & Taxation
Downloads 807 (38,408)
Citation 6

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5.

Technological Peer Pressure and Product Disclosure

The Accounting Review, November 2018, 93 (6): 95-126
Number of pages: 62 Posted: 05 Mar 2016 Last Revised: 29 Jul 2019
Georgia State University - J. Mack Robinson College of Business, McGill University - Desautels Faculty of Management, University of Florida - Warrington College of Business Administration and University of Massachusetts Boston - Department of Accounting and Finance
Downloads 626 (54,014)
Citation 12

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competition, proprietary costs, voluntary disclosure, technology

6.

Negative Peer Disclosure

Number of pages: 54 Posted: 02 Jul 2019 Last Revised: 01 Jun 2020
Georgia State University - J. Mack Robinson College of Business, University of Minnesota - Twin Cities - Carlson School of Management and University of North Carolina at Greensboro
Downloads 613 (55,500)
Citation 3

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Peer Disclosure, Spillover, Product Market Rivalry, Technology Proximity, Social Media

Auditor Litigation: Deterrence Implications for Non-sued Auditors

27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 39 Posted: 24 Feb 2016 Last Revised: 18 Dec 2019
Georgia State University - J. Mack Robinson College of Business, University of Pittsburgh - Katz Graduate School of Business, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 409 (90,102)

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Auditor litigation, Restatements, Auditor learning, Audit fees

Auditor Litigation: Deterrence Implications for Non-Sued Auditors

Number of pages: 39 Posted: 29 Jun 2018
Georgia State University - J. Mack Robinson College of Business, Hong Kong Polytechnic University - School of Accounting and Finance, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 100 (331,893)

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Securities, Financial Institutions

Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints

Journal of Accounting Research, Forthcoming
Number of pages: 54 Posted: 08 Nov 2018 Last Revised: 30 Apr 2021
Georgia State University - J. Mack Robinson College of Business, Pennsylvania State University - Department of Accounting, Georgia State University - Robinson College of Businessaffiliation not provided to SSRN and Florida International University (FIU) - Department of Finance
Downloads 372 (100,584)
Citation 1

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Copycat, Disclosure, SEC EDGAR, Hedge Fund, Investment Company, Investment Research, Proprietary Cost, Big Data

Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints

Journal of Accounting Research, Volume 59, Issue 4
Posted: 20 Sep 2021
Georgia State University - J. Mack Robinson College of Business, Pennsylvania State University - Department of Accounting, Georgia State University - Robinson College of Businessaffiliation not provided to SSRN and Florida International University (FIU) - Department of Finance

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copycat; disclosure; SEC EDGAR; hedge fund; investment company; investment research; proprietary cost; big data

9.

Skin in the Game: Operating Growth, Firm Performance, and Future Stock Returns

Forthcoming, Journal of Financial and Quantitative Analysis
Number of pages: 47 Posted: 16 Feb 2021 Last Revised: 12 Sep 2021
Sean Cao, Zhe Wang and P. Eric Yeung
Georgia State University - J. Mack Robinson College of Business, University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 321 (119,373)

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10.

The Implications of Firms' Derivatives Use on the Frequency and Usefulness of Management Earnings Forecasts

Singapore Management University School of Accountancy Research Paper No. 2021-127
Number of pages: 60 Posted: 21 Apr 2020 Last Revised: 24 Jul 2021
University of Georgia - J.M. Tull School of Accounting, Georgia State University - J. Mack Robinson College of Business, Singapore Management University - School of Accountancy and Lehigh University - Department of Accounting
Downloads 298 (129,273)
Citation 1

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risk management, derivatives, management forecasts, analyst forecasts

11.

Reexamining Growth Effects: Are All Types of Asset Growth the Same?

Contemporary Accounting Research
Number of pages: 48 Posted: 02 Nov 2011 Last Revised: 14 Sep 2021
Sean Cao
Georgia State University - J. Mack Robinson College of Business
Downloads 298 (129,273)

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Asset growth; Diminishing marginal returns; Future profitability; Market mispricing; Short-window test

12.

The Strategic Use of 13F Restatements by Hedge Funds

Number of pages: 55 Posted: 20 Aug 2021 Last Revised: 14 Sep 2021
Georgia State University - J. Mack Robinson College of Business, University of Notre Dame - Mendoza College of Business, University of Waterloo - School of Accounting and Finance and Georgia State University - Robinson College of Businessaffiliation not provided to SSRN
Downloads 185 (205,026)

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Strategic Disclosure, Hedge Funds, Ownership Disclosure, 13F Holdings, Restatement, Fund Skill

13.

Labor Market Benefit of Disaggregated Disclosure

Number of pages: 57 Posted: 14 Sep 2020 Last Revised: 02 Jul 2021
Sean Cao, Yinghua Li and Guang Ma
Georgia State University - J. Mack Robinson College of Business, Arizona State University (ASU) - School of Accountancy and McGill University - Desautels Faculty of Management
Downloads 146 (250,301)

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asymmetric information, disclosure disaggregation, matching, labor market frictions, CEO hiring, executive labor market

14.

Incentive Realignment: Mutual Funds’ Influence on Executive Compensation Contracts

Number of pages: 50 Posted: 16 Feb 2021 Last Revised: 30 Mar 2021
Georgia State University, Georgia State University - J. Mack Robinson College of Business, Arizona State University (ASU) - School of Accountancy and Sogang University
Downloads 113 (303,292)
Citation 2

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Mutual Funds, Corporate Governance, Executive Compensation, Pay Duration, Incentive Horizon

15.

Do Local Investors Always Know Better? Evidence from China’s Market Segmentation

Accounting Horizons: March 2019
Number of pages: 51 Posted: 01 Aug 2019
Sean Cao, Tao Ma and Chi Wan
Georgia State University - J. Mack Robinson College of Business, Rawls College of Business, Texas Tech University and University of Massachusetts Boston - Department of Accounting and Finance
Downloads 71 (404,834)

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information advantage; domestic investors; foreign investors; Chinese stock market

16.

From Words to Syntax: Identifying Context-specific Information in Textual Analysis

Number of pages: 65 Posted: 13 Apr 2020 Last Revised: 18 Sep 2021
Georgia State University - J. Mack Robinson College of Business, Santa Clara University - Leavey School of Business, The Chinese University of Hong Kong (CUHK) - School of Accountancy and Georgia State University - J. Mack Robinson College of Business
Downloads 29 (582,634)

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textual analysis, machine learning, neural networks, artificial intelligence, natural language processing, sentiment analysis, conference calls

17.

Diffusers of Entrepreneurship

Posted: 22 Mar 2021
Sean Cao, Jie He, Zhilu Lin and Xiao Ren
Georgia State University - J. Mack Robinson College of Business, University of Georgia - Department of Finance, Clarkson University - Department of Economics and Finance and University of Georgia - Department of Finance

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Entrepreneurship, Diffusion, IPOs, Sell-outs, Innovation, Human Capital