Sean Cao

Georgia State University - J. Mack Robinson College of Business

P.O. Box 4050

Atlanta, GA 30303-3083

United States

SCHOLARLY PAPERS

14

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6,004

SSRN CITATIONS
Rank 17,864

SSRN RANKINGS

Top 17,864

in Total Papers Citations

23

CROSSREF CITATIONS

36

Ideas:
“  Dr. Cao’s research examines the usefulness of firm information and disclosures, and provides predictive value for investor and corporate decision-making. This research topic is a crucial component of disclosure research in the field of accounting and corporate finance & investment research in the field of finance. Broadly speaking, his research program focus on how firm information release can help investors make decisions on capital allocations as well as inform peer firms make decision on corporate resources. A unifying theme in his research is to protect investors’ wealth and increase firms’ operational efficiency and market value using large-scale data analytics of corporate disclosures. Because most corporate accounting and disclosure data are unstructured and high-dimensional, like text and images, emerging technologies such as deep learning and artificial intelligence are crucial for quantifying useful information  ”

Scholarly Papers (14)

How to Talk When a Machine is Listening: Corporate Disclosure in the Age of AI

Number of pages: 58 Posted: 14 Sep 2020 Last Revised: 15 Jan 2021
Georgia State University - J. Mack Robinson College of Business, Columbia Business School - Finance and Economics, Georgia State University - Robinson College of Business and Georgia State University - J. Mack Robinson College of Business
Downloads 1,249 (19,052)
Citation 1

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Machine Learning, AI, Corporate Disclosure, Textual Analysis, Speech Analysis, Feedback Effect

How to Talk When a Machine is Listening: Corporate Disclosure in the Age of Ai

NBER Working Paper No. w27950
Number of pages: 54 Posted: 19 Oct 2020 Last Revised: 05 Dec 2020
Georgia State University - J. Mack Robinson College of Business, Columbia Business School - Finance and Economics, Georgia State University - Robinson College of Business and Georgia State University - J. Mack Robinson College of Business
Downloads 7 (739,060)
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2.

Financial Reporting and Blockchains: Audit Pricing, Misstatements, and Regulation

Number of pages: 57 Posted: 25 Sep 2018 Last Revised: 26 Jun 2019
Georgia State University - J. Mack Robinson College of Business, Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia State University - Robinson College of Business
Downloads 1,201 (20,558)
Citation 24

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Auditor Risk and Sampling, Collaborative Auditing, Distributed Ledger Technology, FinTech, PCAOB PCAOB, RegTech, Technology Adoption, Zero-Knowledge Proof.

3.

Earnings Volatility, Post-Earnings Announcement Drift and Trading Frictions

Journal of Accounting Research, Forthcoming
Number of pages: 45 Posted: 23 Mar 2010 Last Revised: 24 Jan 2015
Georgia State University - J. Mack Robinson College of Business and Tulane University - Accounting & Taxation
Downloads 791 (37,381)
Citation 6

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4.

Technological Peer Pressure and Product Disclosure

The Accounting Review, November 2018, 93 (6): 95-126
Number of pages: 62 Posted: 05 Mar 2016 Last Revised: 29 Jul 2019
Georgia State University - J. Mack Robinson College of Business, McGill University - Desautels Faculty of Management, University of Florida - Warrington College of Business Administration and University of Massachusetts Boston - Department of Accounting and Finance
Downloads 590 (55,289)
Citation 12

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competition, proprietary costs, voluntary disclosure, technology

5.

Negative Peer Disclosure

Number of pages: 54 Posted: 02 Jul 2019 Last Revised: 01 Jun 2020
Georgia State University - J. Mack Robinson College of Business, University of Minnesota - Twin Cities - Carlson School of Management and University of North Carolina at Greensboro
Downloads 558 (59,534)
Citation 3

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Peer Disclosure, Spillover, Product Market Rivalry, Technology Proximity, Social Media

Auditor Litigation: Deterrence Implications for Non-sued Auditors

27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 39 Posted: 24 Feb 2016 Last Revised: 18 Dec 2019
Georgia State University - J. Mack Robinson College of Business, University of Pittsburgh - Katz Graduate School of Business, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 402 (87,402)

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Auditor litigation, Restatements, Auditor learning, Audit fees

Auditor Litigation: Deterrence Implications for Non-Sued Auditors

Number of pages: 39 Posted: 29 Jun 2018
Georgia State University - J. Mack Robinson College of Business, Hong Kong Polytechnic University - School of Accounting and Finance, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 96 (326,140)

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Securities, Financial Institutions

7.

Skin in the Game: Operating Growth, Firm Performance, and Future Stock Returns

Forthcoming, Journal of Financial and Quantitative Analysis
Number of pages: 47 Posted: 16 Feb 2021 Last Revised: 10 Mar 2021
Sean Cao, Zhe Wang and P. Eric Yeung
Georgia State University - J. Mack Robinson College of Business, University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 271 (135,981)

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8.

Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints

Journal of Accounting Research, Forthcoming
Number of pages: 54 Posted: 08 Nov 2018 Last Revised: 30 Apr 2021
Georgia State University - J. Mack Robinson College of Business, Pennsylvania State University, Georgia State University - Robinson College of Business and Georgia State University - J. Mack Robinson College of Business
Downloads 254 (145,765)
Citation 2

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Copycat, Disclosure, SEC EDGAR, Hedge Fund, Investment Company, Investment Research, Proprietary Cost, Big Data

9.

Derivatives Use and its Consequences for Management Earnings Forecasts

Singapore Management University School of Accountancy Research Paper No. 2021-127
Number of pages: 48 Posted: 21 Apr 2020
University of Georgia - J.M. Tull School of Accounting, Georgia State University - J. Mack Robinson College of Business, Singapore Management University - School of Accountancy and Lehigh University - Department of Accounting
Downloads 238 (154,679)
Citation 1

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risk management, derivatives, management forecasts, analyst forecasts

10.

From Man vs. Machine to Man + Machine: The Art and AI of Stock Analyses

Number of pages: 52 Posted: 06 May 2021 Last Revised: 14 May 2021
Georgia State University - J. Mack Robinson College of Business, Columbia Business School - Finance and Economics, Louisiana State University, Baton Rouge and Georgia State University - Robinson College of Business
Downloads 115 (293,682)

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Artificial Intelligence; Machine Learning; FinTech; Stock Analyst; Alternative Data; Disruptive Innovation

11.

Labor Market Benefit of Disaggregated Disclosure

Number of pages: 57 Posted: 14 Sep 2020 Last Revised: 14 Jan 2021
Sean Cao, Yinghua Li and Guang Ma
Georgia State University - J. Mack Robinson College of Business, Arizona State University (ASU) - School of Accountancy and McGill University - Desautels Faculty of Management
Downloads 100 (315,437)

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asymmetric information, disclosure disaggregation, matching, labor market frictions, CEO hiring, executive labor market

12.

Incentive Realignment: Mutual Funds’ Influence on Executive Compensation Contracts

Number of pages: 50 Posted: 16 Feb 2021 Last Revised: 30 Mar 2021
Georgia State University, Georgia State University - J. Mack Robinson College of Business, Arizona State University (ASU) - School of Accountancy and Arizona State University (ASU) - W.P. Carey School of Business
Downloads 72 (384,438)
Citation 2

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Mutual Funds, Corporate Governance, Executive Compensation, Pay Duration, Incentive Horizon

13.

Do Local Investors Always Know Better? Evidence from China’s Market Segmentation

Accounting Horizons: March 2019
Number of pages: 51 Posted: 01 Aug 2019
Sean Cao, Tao Ma and Chi Wan
Georgia State University - J. Mack Robinson College of Business, Rawls College of Business, Texas Tech University and University of Massachusetts Boston - Department of Accounting and Finance
Downloads 60 (422,668)

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information advantage; domestic investors; foreign investors; Chinese stock market

14.

Diffusers of Entrepreneurship

Posted: 22 Mar 2021
Sean Cao, Jie He, Zhilu Lin and Xiao Ren
Georgia State University - J. Mack Robinson College of Business, University of Georgia - Department of Finance, Clarkson University - Department of Economics and Finance and University of Georgia - Department of Finance

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Entrepreneurship, Diffusion, IPOs, Sell-outs, Innovation, Human Capital