AI_CDG_Earnings_Management_Replication_Package

This repository contains the replication package for the manuscript: Substantive AI Disclosure, Corporate Digital Governance, and Earnings Management: Evidence from U.S. Listed Firms The package provides the final firm-year regression dataset, intermediate construction files, validation files, and output tables used to support the empirical analysis. The study examines U.S. publicly listed firms over 2015-2023 and links SEC Form 10-K and DEF 14A textual evidence with financial data derived from SEC XBRL company facts.

The package includes: - Final regression dataset - SEC filing match panel - AI contextual disclosure measures - Corporate digital governance coding - Financial variables - Modified Jones accrual-based earnings management measures - Roychowdhury real earnings management measures - Manual validation files for AI and CDG classification - Regression and correlation output tables - README, codebook, data availability statement, and software requirements Raw SEC filings are not redistributed due to file-size constraints.