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Is inclusion of the words al or artificial intelligence in 10-K and 10-Q reports enough to cause abnormal returns
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Many factors cause abnormal returns among stocks. The rise of news coverage on Artificial
Intelligence (aka AI) and the inclusion of these terms in 10-K and 10-Q reports in recent years
raises the question, does inclusion of these terms in 10-K and 10-Q reports lead to abnormal
returns among companies? To investigate this question 10-K and 10-Q reports, both those
mentioning and not mentioning AI and/or Artificial Intelligence, from 695 and 507 companies
respectively were collected along with other relevant company information. Ultimately these
terms held no significant impact on abnormal returns.
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Abnormal returns Ai/Artificial intelligence 10-Q reports 10-K reports