We create a culture dictionary using one of the latest machine learning techniques—the word embedding model—and 209,480 earnings call transcripts. We score the five corporate cultural values of innovation, integrity, quality, respect, and teamwork for 62,664 firm-year observations over the...

The tenet of artificial intelligence (AI) is to use machines to replace humans in performing tasks while the conviction of intelligence augmentation (IA) is to use machines to assist and enhance humans in performing tasks. This study examines whether information technology (IT) substitutes for...