@article{perlin2026,
  title = {The use of AI in 10-K filings: An empirical analysis},
  author = {Marcelo S. Perlin, Cristian R. Foguesatto, Aliki K. Galanos, Felipe Affonso},
  journal = {Finance Research Letters},
  year = {2026},
  doi = {10.1016/j.frl.2026.110161},
  issn = {1544-6131},
  url = {https://doi.org/10.1016/j.frl.2026.110161}
}