#financial disclosures

Selective Risk Information Loss in AI-Generated Financial Summaries: What Gets Lost When AI Summarizes Financial Disclosures?

2026-10-25 Yuexi Ding, Qilong Yu, Qingyun Pei, and Haoxin Zhu Chinese Institute of Engineers - USA, Greater New York Chapter (CIE-USA GNYC) 2026 Annual Convention

#Artificial Intelligence #Financial Disclosures #Text Summarization #Risk Information #Natural Language Processing #Financial Markets

An empirical investigation of whether AI-generated summaries selectively under-represent risk-related information in corporate financial disclosures.