id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-32318	Zhang, Zuoshi	A Study on the Dual Impact of Generative Prediction (GPT)-Based AI on the Quality of Corporate Financial Disclosure	2025	4	.pdf	application/pdf	3516	166	30	The three elements of AI disclosure (technical use, development entity, and risk warnings) proposed by the SEC in 2024 can be used as a reference framework, requiring companies to avoid vague statements and prevent AI whitewashing. The regulatory level needs to improve AI disclosure rules and technical supervision systems.	cache/fbem-32318.pdf	txt/fbem-32318.txt