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From Human to Machine

2026-04-09Documento de conferência Acesso embargado
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dc.contributor.authorMaia, Rodrigo dos Reis
dc.contributor.authorBravo, Jorge Miguel
dc.contributor.institutionNOVA Information Management School (NOVA IMS)
dc.contributor.institutionInformation Management Research Center (MagIC) - NOVA Information Management School
dc.date.accessioned2026-04-10T13:47:01Z
dc.date.available2026-04-10T13:47:01Z
dc.date.embargoedUntil2028-04-09
dc.date.issued2026-04-09
dc.descriptionMaia, R. D. R., & Bravo, J. M. (2026). From Human to Machine: Evidence that Brazilian Investors Attribute Equal Importance to Analysts and Artificial Intelligence. In 2025 5th International Conference on Electrical, Computer and Energy Technologies (ICECET), Paris, France, 2025 Institute of Electrical and Electronics Engineers (IEEE). https://doi.org/10.1109/ICECET63943.2025.11471892
dc.description.abstractCorporate disclosure through earnings calls is a crucial channel for financial communication that enables stakeholders to evaluate corporate strategies. However, current methods for assessing disclosure are outdated or focused too much on sustainability, often overlooking financial transparency. This study introduces a novel, optimised scale designed to bridge this gap by encompassing the responsibilities of a company to various stakeholders. The scale development process, grounded in a conceptual framework and exploratory factor analysis, used data from 74 investors and analysts in Brazil. The findings reveal a refined three-dimensional structure for evaluating earnings calls, incorporating Artificial Intelligence, Disclosure, and ESG. This scale contributes to advancing corporate disclosure research and improving communication practices. Additionally, the study reveals that Brazilian investor attribute equal importance to both analysts and artificial intelligence when making investment decisions through conference calls.en
dc.description.versionauthorsversion
dc.description.versionpublished
dc.format.extent6
dc.format.extent948319
dc.identifier.doi10.1109/ICECET63943.2025.11471892
dc.identifier.isbn979-8-3315-3560-5
dc.identifier.isbn979-8-3315-3559-9
dc.identifier.otherPURE: 122289790
dc.identifier.otherPURE UUID: 56246e12-f9e0-4a04-a955-55dfa2f19e2a
dc.identifier.otherScopus: 105037105808
dc.identifier.otherORCID: /0000-0002-7389-5103/work/211365654
dc.identifier.urihttp://hdl.handle.net/10362/202167
dc.identifier.urlhttps://www.scopus.com/pages/publications/105037105808
dc.language.isoeng
dc.peerreviewedyes
dc.publisherInstitute of Electrical and Electronics Engineers (IEEE)
dc.relationhttps://doi.org/10.54499/UID/04152/2025
dc.subjectArtificial intelligence
dc.subjectcommunications
dc.subjectdata science
dc.subjectArtificial Intelligence
dc.subjectComputer Science Applications
dc.subjectEnergy Engineering and Power Technology
dc.subjectRenewable Energy, Sustainability and the Environment
dc.subjectElectrical and Electronic Engineering
dc.subjectSDG 8 - Decent Work and Economic Growth
dc.subjectSDG 12 - Responsible Consumption and Production
dc.titleFrom Human to Machineen
dc.title.subtitleEvidence that Brazilian Investors Attribute Equal Importance to Analysts and Artificial Intelligenceen
dc.typeconference object
degois.publication.title2025 5th International Conference on Electrical, Computer and Energy Technologies (ICECET), Paris, France, 2025
degois.publication.titleThe 5th International Conference on Electrical, Computer and Energy Technologies
dspace.entity.typePublication
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