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1\ifx\undefined\bysame2\newcommand{\bysame}{\leavevmode\hbox to\leftmargin{\hrulefill\,\,}}3\fi4\begin{thebibliography}{xx}56\harvarditem[Afzal et al.]{Afzal, Yan, Li and Vasarhelyi}{2026}{afzal2026}7{\bf Afzal, Muhammad~Talha, Jinqiu~(Claire) Yan, Huaxia Li, and Miklos8  Vasarhelyi}, ``Beyond the bottom line: using generative AI to extract9  narrative financial disclosures,'' {\it International Journal of Accounting10  Information Systems}, 2026, {\it 57}, 100777.1112\harvarditem[Bellstam et al.]{Bellstam, Bhagat and Cookson}{2021}{bellstam2021}13{\bf Bellstam, Gustaf, Sanjai Bhagat, and J.~Anthony Cookson}, ``A Text-Based14  Analysis of Corporate Innovation,'' {\it Management Science}, 2021, {\it 67}15  (7), 4004--4031.1617\harvarditem[Bettencourt et al.]{Bettencourt, Ding and18  Giesecke}{2026}{bettencourt2026}19{\bf Bettencourt, Nick, Xiaowei Ding, and Kay Giesecke}, ``The {Stanford}20  {EDGAR} Filings Dataset: Reconstructing U.S. Corporate and Financial21  Disclosures into Layout-Faithful and Token-Efficient Pretraining Data,''22  arXiv:2606.18192; also SSRN 7161699 (DOI 10.2139/ssrn.7161699) 2026.2324\harvarditem[{BlackRock, Inc.}]{{BlackRock, Inc.}}{2026}{iwvholdings2026}25{\bf {BlackRock, Inc.}}, ``{iShares} {R}ussell 3000 {ETF} ({IWV}): Fund26  holdings file (\texttt{latest-holdings.csv}),''27  \url{https://www.ishares.com/us/products/239714/ishares-russell-3000-etf}28  2026.29\newblock Holdings as of October 23, 2026, downloaded October 27, 2026; subject30  to the iShares website terms of use; the downloaded file is not archived with31  the paper.3233\harvarditem[Christen]{Christen}{2012}{christen2012}34{\bf Christen, Peter}, {\it Data Matching: Concepts and Techniques for Record35  Linkage, Entity Resolution, and Duplicate Detection}, Berlin: Springer, 2012.3637\harvarditem[Cohen et al.]{Cohen, Malloy and Nguyen}{2020}{cohen2020}38{\bf Cohen, Lauren, Christopher Malloy, and Quoc Nguyen}, ``Lazy Prices,'' {\it39  Journal of Finance}, 2020, {\it 75} (3), 1371--1415.4041\harvarditem[Crane et al.]{Crane, Green, Harnish, McClennan, Soto, Vrankovich42  and Williams}{2024}{crane2024}43{\bf Crane, Leland~D., Emily Green, Molly Harnish, Will McClennan, Paul~E.44  Soto, Betsy Vrankovich, and Jacob Williams}, ``Tracking Real Time Layoffs45  with {SEC} Filings: A Preliminary Investigation,'' Finance and Economics46  Discussion Series 2024-020, Board of Governors of the Federal Reserve System47  2024.4849\harvarditem[de~Kok]{de~Kok}{2025}{dekok2025}50{\bf de~Kok, Ties}, ``{ChatGPT} for Textual Analysis? 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