Chloe L. Xie

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Chloe L. Xie

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Chloe Xie is the Zenon Zannetos (1955) Career Development Assistant Professor in Accounting and an Assistant Professor of Accounting at the MIT Sloan School of Management.

Her research focuses on capital market imperfections – such as limits to arbitrage, deviations from von Neumann-Morgenstern preferences, criminal behavior, etc. – and how these frictions shape the information environment. Her research also considers how these frictions affect disclosure decisions, asset pricing, investor decision-making, and non-financial market outcomes. 

She previously worked as a consultant advising financial institutions on valuation, mergers/acquisitions, and corporate strategy.

Chloe Xie holds a PhD in business administration from Stanford University's Graduate School of Business.

Publications

"Discretionary Announcement Timing and Stock Returns."

Back, Kerry, Bruce Carlin, Seyed Kazempour, and Chloe L. Xie. Journal of Finance. Forthcoming.

"Informed Trade of Earnings Announcements."

Xie, Chloe L. Journal of Accounting Research. Forthcoming.

"Human + AI in Accounting: Early Evidence from the Field."

Choi, Jung Ho and Chloe Xie, MIT Sloan Working Paper 7280-25. Cambridge, MA: MIT Sloan School of Management, May 2025.

"Strategic Disclosure and Investor Loss Aversion."

Xie, Chloe, Zegiong Huang, and Joseph Piotroski, MIT Sloan Working Paper 6119-20. Cambridge, MA: MIT Sloan School of Management, May 2025.

"Obfuscation in Mutual Funds."

deHaan, Ed, Yang Song, Chloe Xie, and Christina Zhu. Journal of Accounting and Economics Vol. 72, No. 2-3 (2021): 101429.

"Momentum Headwinds."

Xie, Chloe, Joseph Piotroski, Charles Lee, and Eric So, MIT Sloan Working Paper 6500-21. Cambridge, MA: MIT Sloan School of Management, 2021.

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How generative AI can make accountants more productive

A new study finds that working with artificial intelligence boosted efficiency and reporting quality. But human expertise still matters.

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Media Highlights

Press Forbes

Of all the professions AI is disrupting, accounting has the worst math

Senior accountants treat AI as a collaborator. They push back when the system's confidence drops. They catch errors and apply judgment. Junior accountants are more likely to accept AI output at face value, even when the system flags its own uncertainty. Research from assistant professor Chloe Xie and co-author found that it isn't a generational critique. It's a repetition problem. The seniors know what a real answer looks like because they've produced thousands of returns. The juniors haven't yet.

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Press El Español

Artificial intelligence with purpose

AI offers extraordinary value when geared toward solving real-world problems. In accounting, the technology takes care of the "washing" of data processing, as assistant professor Chloe Xie pointed out, freeing up professionals to focus on analysis and strategy.

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