Scholion.ai

Dissecting Corporate Culture Using Generative AI

Kai Li, Feng Mai, Rui Shen, Chelsea Yang, Tengfei Zhang

The Review of Financial Studies · 2026 · Volume 39 · Issue 1

DOI: 10.1093/rfs/hhaf081

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

Enable JavaScript for citation tools and additional paper interactions.