Nanjing Audit University

How Government Environmental Targets Shape Firms' Environmental Disclosure Strategy: Evidence From LLM ‐Based Textual Analysis

ABSTRACT High‐quality environmental disclosure is becoming a global baseline as jurisdictions align with International Sustainability Standards Board standards. Prior literature provides mixed evidence on whether regulatory pressure promotes environmental transparency or induces...

Do Customers Exhibit Algorithm Aversion in Bank Loan Approvals?

ABSTRACT This study analyzes customers' acceptance of algorithmic decisions in bank loan approvals, focusing on the differences in preferences between algorithmic and human decisions and the underlying psychological mechanisms. Experimental results indicate a marked tendency towa...