Replication data for "Talk or Deployment? AI Disclosure and the Limits of Text-Based Adoption Measures"

Firm-year panel and paragraph-level classification data for 495 S&P 500 firms, fiscal years 2018–2025. Includes 9,177 paragraphs mentioning artificial intelligence or machine learning extracted from Form 10-K filings, classified into five categories, and 250 manually labelled paragraphs used for validation. Source filings are publicly available from SEC EDGAR.