2026-10-15T11:51:20Z https://data.mendeley.com/oai

oai:data.mendeley.com/k8ppjwy8sj.1 2026-07-23T22:46:58Z

Belhouane, Zakarya AI_CDG_Earnings_Management_Replication_Package Mendeley Data 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. Filing accession numbers, filing dates, filing URLs, and source identifiers are provided to allow retrieval from SEC EDGAR. Accounting Artificial Intelligence Corporate Governance International Financial Reporting Standards Earnings Management Dataset doi:10.17632/k8ppjwy8sj.1 oai:data.mendeley.com/k8ppjwy8sj.1 Creative Commons Attribution 4.0 International http://creativecommons.org/licenses/by/4.0 https://data.mendeley.com/datasets/k8ppjwy8sj 2026-07-23T22:46:58Z