works on
10-k filings 1aggregation levels 1financial disclosures 1risk-factor sections 1sentiment analysis 1supervised lexicon learning 1

From the 1 of 1 linked paper with an AI index.

collaborators

1 paper

cs.LG2026

How Much of a 10-K Matters? Aggregation-Dependent Value of Full-Text versus Risk-Factor Sentiment

Sanggyu Sean Choi

The paper develops a supervised lexicon‑learning method to extract sentiment from 10‑K filings and their Item 1A risk‑factor sections, training on return and volatility outcomes at…