arXiv:2605.23924v1 Announce Type: new Abstract: Segment-level disclosures are a central component of financial reporting, providing insight into firms' internal organization and the allocation of economic activities across operating units. However, segment information is often presented in both qualitative and quantitative forms, dispersed across tables and narrative sections of Form 10-K filings. Empirical research relying on structured databases faces both completeness and comparability challenges, as some firm-year observations may be missing, nested segment disclosures are not captured, an
Source: arXiv cs.CL — read the full report at the original publisher.