Improving the Completeness and Comparability of Segment Disclosures: A Large Language Model Approach

ArXi:2605.23924v1 Announce Type: new 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.