{"id":"https://openalex.org/W4410791185","doi":"https://doi.org/10.1007/s10791-025-09590-6","title":"LLM-based embeddings for clustering and predicting integrated reporting quality levels of companies","display_name":"LLM-based embeddings for clustering and predicting integrated reporting quality levels of companies","publication_year":2025,"publication_date":"2025-05-27","ids":{"openalex":"https://openalex.org/W4410791185","doi":"https://doi.org/10.1007/s10791-025-09590-6"},"language":"en","primary_location":{"id":"doi:10.1007/s10791-025-09590-6","is_oa":true,"landing_page_url":"https://doi.org/10.1007/s10791-025-09590-6","pdf_url":"https://link.springer.com/content/pdf/10.1007/s10791-025-09590-6.pdf","source":{"id":"https://openalex.org/S5407036663","display_name":"Discover Computing","issn_l":"2948-2992","issn":["2948-2992"],"is_oa":true,"is_in_doaj":true,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Discover Computing","raw_type":"journal-article"},"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://link.springer.com/content/pdf/10.1007/s10791-025-09590-6.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5067982003","display_name":"Mert Sar\u0131o\u011flu","orcid":"https://orcid.org/0000-0001-7186-228X"},"institutions":[{"id":"https://openalex.org/I59944920","display_name":"Ya\u015far University","ror":"https://ror.org/00dz1eb96","country_code":"TR","type":"education","lineage":["https://openalex.org/I59944920"]}],"countries":["TR"],"is_corresponding":false,"raw_author_name":"Mert Sarioglu","raw_affiliation_strings":["Faculty of Business, Business Administration Department Part-Time Lecturer, Yasar University, Izmir, Turkey"],"raw_orcid":"https://orcid.org/0000-0001-7186-228X","affiliations":[{"raw_affiliation_string":"Faculty of Business, Business Administration Department Part-Time Lecturer, Yasar University, Izmir, Turkey","institution_ids":["https://openalex.org/I59944920"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5050094015","display_name":"G\u00f6rkem Sar\u0131yer","orcid":"https://orcid.org/0000-0002-8290-2248"},"institutions":[{"id":"https://openalex.org/I59944920","display_name":"Ya\u015far University","ror":"https://ror.org/00dz1eb96","country_code":"TR","type":"education","lineage":["https://openalex.org/I59944920"]}],"countries":["TR"],"is_corresponding":true,"raw_author_name":"Gorkem Sariyer","raw_affiliation_strings":["Faculty of Business, Business Administration Department, Yasar University, Izmir, Turkey"],"raw_orcid":"https://orcid.org/0000-0002-8290-2248","affiliations":[{"raw_affiliation_string":"Faculty of Business, Business Administration Department, Yasar University, Izmir, Turkey","institution_ids":["https://openalex.org/I59944920"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5008592974","display_name":"Mert Erkan S\u00f6zen","orcid":"https://orcid.org/0000-0002-7965-6461"},"institutions":[{"id":"https://openalex.org/I120217413","display_name":"Izmir Institute of Technology","ror":"https://ror.org/03stptj97","country_code":"TR","type":"education","lineage":["https://openalex.org/I120217413"]},{"id":"https://openalex.org/I132257509","display_name":"Izmir University","ror":"https://ror.org/013h3xr51","country_code":"TR","type":"education","lineage":["https://openalex.org/I132257509"]},{"id":"https://openalex.org/I15059493","display_name":"\u0130zmir University of Economics","ror":"https://ror.org/04hjr4202","country_code":"TR","type":"education","lineage":["https://openalex.org/I15059493"]}],"countries":["TR"],"is_corresponding":false,"raw_author_name":"Mert Erkan Sozen","raw_affiliation_strings":["Business Development and Data Science Executive, Izmir Metro Company, Izmir, Turkey"],"raw_orcid":"https://orcid.org/0000-0002-7965-6461","affiliations":[{"raw_affiliation_string":"Business Development and Data Science Executive, Izmir Metro Company, Izmir, Turkey","institution_ids":["https://openalex.org/I120217413","https://openalex.org/I132257509","https://openalex.org/I15059493"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5050094015"],"corresponding_institution_ids":["https://openalex.org/I59944920"],"apc_list":null,"apc_paid":null,"fwci":5.1225,"has_fulltext":true,"cited_by_count":4,"citation_normalized_percentile":{"value":0.95038433,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":98},"biblio":{"volume":"28","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11891","display_name":"Big Data and Business Intelligence","score":0.9634000062942505,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11891","display_name":"Big Data and Business Intelligence","score":0.9634000062942505,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14351","display_name":"Statistical and Computational Modeling","score":0.9614999890327454,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13181","display_name":"Economic and Technological Systems Analysis","score":0.9448000192642212,"subfield":{"id":"https://openalex.org/subfields/1405","display_name":"Management of Technology and Innovation"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cluster-analysis","display_name":"Cluster analysis","score":0.6702237129211426},{"id":"https://openalex.org/keywords/quality","display_name":"Quality (philosophy)","score":0.566054105758667},{"id":"https://openalex.org/keywords/integrated-reporting","display_name":"Integrated reporting","score":0.5196419954299927},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.4203486144542694},{"id":"https://openalex.org/keywords/data-mining","display_name":"Data mining","score":0.3718046247959137},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.3479751646518707},{"id":"https://openalex.org/keywords/data-science","display_name":"Data science","score":0.34669962525367737},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.2103089988231659}],"concepts":[{"id":"https://openalex.org/C73555534","wikidata":"https://www.wikidata.org/wiki/Q622825","display_name":"Cluster analysis","level":2,"score":0.6702237129211426},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.566054105758667},{"id":"https://openalex.org/C2779183453","wikidata":"https://www.wikidata.org/wiki/Q6043153","display_name":"Integrated reporting","level":3,"score":0.5196419954299927},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4203486144542694},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.3718046247959137},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3479751646518707},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.34669962525367737},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.2103089988231659},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/s10791-025-09590-6","is_oa":true,"landing_page_url":"https://doi.org/10.1007/s10791-025-09590-6","pdf_url":"https://link.springer.com/content/pdf/10.1007/s10791-025-09590-6.pdf","source":{"id":"https://openalex.org/S5407036663","display_name":"Discover Computing","issn_l":"2948-2992","issn":["2948-2992"],"is_oa":true,"is_in_doaj":true,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Discover Computing","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1007/s10791-025-09590-6","is_oa":true,"landing_page_url":"https://doi.org/10.1007/s10791-025-09590-6","pdf_url":"https://link.springer.com/content/pdf/10.1007/s10791-025-09590-6.pdf","source":{"id":"https://openalex.org/S5407036663","display_name":"Discover Computing","issn_l":"2948-2992","issn":["2948-2992"],"is_oa":true,"is_in_doaj":true,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Discover Computing","raw_type":"journal-article"},"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4410791185.pdf","grobid_xml":"https://content.openalex.org/works/W4410791185.grobid-xml"},"referenced_works_count":54,"referenced_works":["https://openalex.org/W59803958","https://openalex.org/W1973785582","https://openalex.org/W2120634978","https://openalex.org/W2121209862","https://openalex.org/W2295598076","https://openalex.org/W2409245601","https://openalex.org/W2558316529","https://openalex.org/W2601780063","https://openalex.org/W2614022606","https://openalex.org/W2618530766","https://openalex.org/W2752617332","https://openalex.org/W2782750025","https://openalex.org/W2796755741","https://openalex.org/W2896457183","https://openalex.org/W2901174424","https://openalex.org/W2901969136","https://openalex.org/W2903590249","https://openalex.org/W2906422317","https://openalex.org/W2941914242","https://openalex.org/W2945976633","https://openalex.org/W2981731882","https://openalex.org/W3007782258","https://openalex.org/W3019464069","https://openalex.org/W3030929045","https://openalex.org/W3038588646","https://openalex.org/W3046514964","https://openalex.org/W3048874195","https://openalex.org/W3088046011","https://openalex.org/W3094829982","https://openalex.org/W3112315969","https://openalex.org/W3119461485","https://openalex.org/W3119721151","https://openalex.org/W3119858737","https://openalex.org/W3123355042","https://openalex.org/W3138449182","https://openalex.org/W3163986023","https://openalex.org/W3164903977","https://openalex.org/W3178738300","https://openalex.org/W3180282066","https://openalex.org/W3193338718","https://openalex.org/W3213921542","https://openalex.org/W3216065183","https://openalex.org/W4206209937","https://openalex.org/W4283465583","https://openalex.org/W4287844696","https://openalex.org/W4298110867","https://openalex.org/W4307854611","https://openalex.org/W4322775759","https://openalex.org/W4381849962","https://openalex.org/W4383092671","https://openalex.org/W4387056676","https://openalex.org/W4387526396","https://openalex.org/W4389632457","https://openalex.org/W4393178165"],"related_works":["https://openalex.org/W2509754594","https://openalex.org/W2265458213","https://openalex.org/W4205127135","https://openalex.org/W3115221097","https://openalex.org/W2558514594","https://openalex.org/W2097291156","https://openalex.org/W2388536916","https://openalex.org/W3010939318","https://openalex.org/W2888234736","https://openalex.org/W2529186088"],"abstract_inverted_index":{"Artificial":[0],"Intelligence":[1],"(AI)":[2],"offers":[3],"various":[4],"useful":[5,122],"functions":[6],"and":[7,78,105,130,226,240],"algorithms":[8],"that":[9,49,84,177],"provide":[10],"numerous":[11],"benefits":[12],"for":[13,35,140],"firms":[14,232],"to":[15,59,63,71,92,97,106,164,237],"enhance":[16],"their":[17,72,98],"decision-making":[18],"process.":[19],"Moreover,":[20],"with":[21,95,172],"the":[22,42,85,145,149,165,168,178,191,200,206,220,224,246],"adoption":[23],"of":[24,44,88,124,137,148,152,170,180,202,208,212,217],"Integrated":[25],"Reporting":[26],"(IR),":[27],"reporting":[28],"practices,":[29],"which":[30],"are":[31],"critical":[32],"communication":[33],"channels":[34],"companies,":[36],"have":[37],"become":[38],"more":[39],"practical.":[40],"Given":[41,219],"importance":[43],"subjects,":[45],"it":[46],"is":[47,91,121,133,187],"believed":[48],"addressing":[50],"LLM":[51,103,120,171,209],"embeddings":[52],"based":[53,101],"AI":[54,125,243],"methodologies":[55],"will":[56,75,194],"contribute":[57],"positively":[58],"IR":[60,128,155],"quality":[61],"(IRQ)":[62],"achieve":[64],"better":[65],"results.":[66],"Additionally,":[67],"grouping":[68,109],"companies":[69,94],"according":[70],"IRQ":[73,99,213,239],"characteristics":[74,100],"lead":[76],"time":[77],"cost":[79],"efficiency":[80],"in":[81,110,127,156,184,210,234,241,245],"decision-making.":[82,112,141],"So":[83],"main":[86],"purpose":[87],"this":[89,108],"study":[90,150,159],"cluster":[93],"respect":[96],"on":[102,167],"embeddings,":[104],"use":[107],"further":[111],"This":[113,158],"paper":[114],"therefore":[115],"provides":[116],"significant":[117],"evidence":[118,222],"whether":[119],"tool":[123],"techniques":[126,225],"practices":[129],"LLM-based":[131],"clustering":[132],"an":[134],"efficient":[135],"way":[136],"generating":[138],"predictions":[139],"To":[142],"do":[143],"so,":[144],"sample":[146,192],"size":[147],"consists":[151],"260":[153],"published":[154,183],"2019.":[157],"also":[160],"introduces":[161],"a":[162,185],"novelty":[163],"literature":[166],"applicability":[169],"small":[173],"data":[174],"sets,":[175],"considering":[176],"number":[179],"integrated":[181],"reports":[182],"year":[186],"low":[188],"or":[189],"when":[190],"considered":[193],"be":[195,229],"small.":[196],"The":[197],"findings":[198],"reveal":[199],"superiority":[201],"LLM,":[203],"while":[204],"indicating":[205],"usefulness":[207],"prediction":[211],"regarding":[214],"different":[215,242],"indicators":[216],"firms.":[218],"empirical":[221],"shown,":[223],"steps":[227],"should":[228],"adapted":[230],"by":[231],"both":[233],"identifying":[235],"ways":[236],"improve":[238],"applications":[244],"future.":[247]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2}],"updated_date":"2026-07-29T09:40:50.615796","created_date":"2025-10-10T00:00:00"}
