arXiv:2607. 14174v1 Announce Type: new Abstract: Financial sentiment extraction has largely relied on news text and supervised extraction against return labels alone, leaving 10-K filings -- and volatility, the target risk disclosure is arguably best suited to informing -- comparatively unexplored.
By Sanggyu Sean Choi
arXiv:2610.09529v1 Announce Type: new
Abstract: There are more than 2,000 listed companies on the UK's London Stock Exchange, divided into 11 sectors who are required to communicate their financial r...
By Nadhem Zmandar, Mo El-Haj, Paul Rayson
arXiv:2606. 18192v1 Announce Type: new Abstract: As high-quality public web corpora become increasingly exhausted, clean long-context documents have become a scarce and expensive source of training data for large language models (LLMs).
By Nick Bettencourt, Xiaowei Ding, Kay Giesecke
arXiv:2602. 07294v4 Announce Type: replace-cross Abstract: With the increasing deployment of Large Language Models (LLMs) in the finance domain, LLMs are increasingly expected to parse complex regulatory disclosures.
By Yidong Jiang, Junrong Chen, Eftychia Makri, Jialin Chen, Peiwen Li, Ali Maatouk, Leandros Tassiulas, Eliot Brenner, Bing Xiang, Rex Ying
arXiv:2604. 27374v2 Announce Type: replace Abstract: As LLMs become credible readers of earnings calls, investor-relations Q\&A, guidance, and disclosure language, supervised financial NLP benchmarks increasingly function as decision evidence for model selection and deployment.
By Sidi Chang, Peiying Zhu, Yuxiao Chen, Rongdong Chai
The study examines whether annual reports can reveal how companies disclose AI-related risks and responses. Using a two-stage classification pipeline on 9,821 reports from 1,362 UK listed firms (2020‑2026), the authors find that mentions of AI risk rose from 2.8% to 41.2% and AI adoption disclosures from 13.8% to 45.2%, with most risk mentions clustering around major vendors like Microsoft. Disclosure varies by sector and market segment, with Critical National Infrastructure and AIM reports lagging, and substantive risk disclosures remain rare—only 4.3% in 2025.
"Why It Matters": The findings show that while AI risk is increasingly referenced in corporate reports, substantive disclosures are scarce, highlighting a gap in transparency that could affect societal resilience.
By Bart Jaworski