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Impartial Intelligence? Evidence of Country Bias in AI Financial Analysis

https://doi.org/10.2139/ssrn.5462896
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Outgoing claims: the papers this work cites, builds on, or argues with.

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Benford's Law
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What Should Be Done with Equity Theory?
inferredcites →https://doi.org/10.1007/s00521-019-04144-6openalex-snapshot
Assessing gender bias in machine translation: a case study with Google Translate
inferredcites →https://doi.org/10.1007/s10551-018-3921-3openalex-snapshot
Ethical Implications and Accountability of Algorithms
inferredcites →https://doi.org/10.1007/s11127-023-01097-2openalex-snapshot
More human than human: measuring ChatGPT political bias
inferredcites →https://doi.org/10.1007/s11142-015-9333-zopenalex-snapshot
Financial statement errors: evidence from the distributional properties of financial statement numbers
inferredcites →https://doi.org/10.1007/s11142-024-09854-4openalex-snapshot
Catch me if you can: In search of accuracy, scope, and ease of fraud prediction
inferredcites →https://doi.org/10.1007/s11142-025-09916-1openalex-snapshot
Corporate responses to generative AI: early evidence from conference calls
inferredcites →https://doi.org/10.1016/j.jdeveco.2020.102456openalex-snapshot
Trade policy changes, tax evasion and Benford's law
inferredcites →https://doi.org/10.1038/s41562-023-01742-2openalex-snapshot
Machine culture
inferredcites →https://doi.org/10.1057/s41267-024-00687-6openalex-snapshot
Machine learning in international business
inferredcites →https://doi.org/10.1057/s41267-024-00736-0openalex-snapshot
How to intelligently embrace generative AI: the first guardrails for the use of GenAI in IB research
inferredcites →https://doi.org/10.1057/s41267-025-00782-2openalex-snapshot
Revisiting the liability of foreignness: political ideology, globalization, and discrimination
inferredcites →https://doi.org/10.1073/pnas.1806617115openalex-snapshot
Newcomb–Benford law and the detection of frauds in international trade
inferredcites →https://doi.org/10.1073/pnas.1819470116openalex-snapshot
Newcomb–Benford law helps customs officers to detect fraud in international trade
inferredcites →https://doi.org/10.1111/1475-679x.70058openalex-snapshot
Caution Ahead: Numerical Reasoning and Look‐Ahead Bias in AI Models
inferredcites →https://doi.org/10.1111/lnc3.12432openalex-snapshot
Five sources of bias in natural language processing
inferredcites →https://doi.org/10.1126/science.aal4230openalex-snapshot
Semantics derived automatically from language corpora contain human-like biases
inferredcites →https://doi.org/10.1145/3531146.3533088openalex-snapshot
Taxonomy of Risks posed by Language Models
inferredcites →https://doi.org/10.1145/3597307openalex-snapshot
Biases in Large Language Models: Origins, Inventory, and Discussion
inferredcites →https://doi.org/10.1177/2053951720915939openalex-snapshot
Expectations of artificial intelligence and the performativity of ethics: Implications for communication governance
inferredcites →https://doi.org/10.1198/000313007x223496openalex-snapshot
Breaking the (Benford) Law
inferredcites →https://doi.org/10.18653/v1/2020.acl-main.485openalex-snapshot
Language (Technology) is Power: A Critical Survey of “Bias” in NLP
inferredcites →https://doi.org/10.2307/256683openalex-snapshot
OVERCOMING THE LIABILITY OF FOREIGNNESS.
inferredcites →https://doi.org/10.2308/jata-6148128openalex-snapshot
A Taxpayer Compliance Application of Benford's Law.
inferredcites →https://doi.org/10.2308/tar-2023-0716openalex-snapshot
Using GPT to Measure Business Complexity
inferredcites →https://doi.org/10.3390/life14060652openalex-snapshot
The Sociodemographic Biases in Machine Learning Algorithms: A Biomedical Informatics Perspective
inferredcites →https://doi.org/10.4159/9780674042605openalex-snapshot
A theory of justice original edition
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