We fine-tune a large language model to classify accounting topics within financial disclosures. This allows for the … efficient and accurate classification of accounting topics in large volumes of out-of-sample unlabeled text. Specifically, our … model leverages innovations in supervised machine learning and large language models to overcome the challenges of manually …

, large language models (LLMs) such as GPT 3.5 show a consistently good performance across all datasets, with accuracy rates … intelligence (AI) can play in facilitating product classification at scale and, more generally, in enhancing the categorization of …

propose a new methodology to automate patent classification. We contrast existing taxonomies with our own upon a widely used … patent dataset. In a regression analysis of patent classes upon patent characteristics, we show that classification bias …

the classic empirical asset pricing problem as a machine learningclassification problem. We construct classification …