{"id":"https://openalex.org/W7152452154","doi":"https://doi.org/10.1145/3774904.3792949","title":"Edit-Level Tracking of Narrative Changes in 10-K Filings","display_name":"Edit-Level Tracking of Narrative Changes in 10-K Filings","publication_year":2026,"publication_date":"2026-04-09","ids":{"openalex":"https://openalex.org/W7152452154","doi":"https://doi.org/10.1145/3774904.3792949"},"language":null,"primary_location":{"id":"doi:10.1145/3774904.3792949","is_oa":true,"landing_page_url":"https://doi.org/10.1145/3774904.3792949","pdf_url":null,"source":null,"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the ACM Web Conference 2026","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.1145/3774904.3792949","any_repository_has_fulltext":null},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Xiao Li","orcid":"https://orcid.org/0009-0005-6418-2354"},"institutions":[{"id":"https://openalex.org/I100930933","display_name":"University College Dublin","ror":"https://ror.org/05m7pjf47","country_code":"IE","type":"education","lineage":["https://openalex.org/I100930933"]}],"countries":["IE"],"is_corresponding":true,"raw_author_name":"Xiao Li","raw_affiliation_strings":["School of Computer Science, University College Dublin, Dublin, Ireland"],"raw_orcid":"https://orcid.org/0009-0005-6418-2354","affiliations":[{"raw_affiliation_string":"School of Computer Science, University College Dublin, Dublin, Ireland","institution_ids":["https://openalex.org/I100930933"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5021154666","display_name":"Changhong Jin","orcid":"https://orcid.org/0000-0003-2565-592X"},"institutions":[{"id":"https://openalex.org/I100930933","display_name":"University College Dublin","ror":"https://ror.org/05m7pjf47","country_code":"IE","type":"education","lineage":["https://openalex.org/I100930933"]}],"countries":["IE"],"is_corresponding":false,"raw_author_name":"Changhong Jin","raw_affiliation_strings":["School of Computer Science, University College Dublin, Dublin, Ireland"],"raw_orcid":"https://orcid.org/0000-0003-2565-592X","affiliations":[{"raw_affiliation_string":"School of Computer Science, University College Dublin, Dublin, Ireland","institution_ids":["https://openalex.org/I100930933"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5054284947","display_name":"Y. Niu","orcid":"https://orcid.org/0000-0001-9322-2726"},"institutions":[{"id":"https://openalex.org/I100930933","display_name":"University College Dublin","ror":"https://ror.org/05m7pjf47","country_code":"IE","type":"education","lineage":["https://openalex.org/I100930933"]}],"countries":["IE"],"is_corresponding":false,"raw_author_name":"Yingjie Niu","raw_affiliation_strings":["School of Computer Science, University College Dublin, Dublin, Ireland"],"raw_orcid":"https://orcid.org/0000-0001-9322-2726","affiliations":[{"raw_affiliation_string":"School of Computer Science, University College Dublin, Dublin, Ireland","institution_ids":["https://openalex.org/I100930933"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5103173102","display_name":"Jingyi Wang","orcid":"https://orcid.org/0009-0007-6112-8373"},"institutions":[{"id":"https://openalex.org/I37796252","display_name":"Beijing University of Technology","ror":"https://ror.org/037b1pp87","country_code":"CN","type":"education","lineage":["https://openalex.org/I37796252"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Jingyi Wang","raw_affiliation_strings":["College of Computer Science, Beijing University of Technology, Beijing, China"],"raw_orcid":"https://orcid.org/0009-0007-6112-8373","affiliations":[{"raw_affiliation_string":"College of Computer Science, Beijing University of Technology, Beijing, China","institution_ids":["https://openalex.org/I37796252"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5009000289","display_name":"Ruihai Dong","orcid":"https://orcid.org/0000-0002-2509-1370"},"institutions":[{"id":"https://openalex.org/I100930933","display_name":"University College Dublin","ror":"https://ror.org/05m7pjf47","country_code":"IE","type":"education","lineage":["https://openalex.org/I100930933"]}],"countries":["IE"],"is_corresponding":false,"raw_author_name":"Ruihai Dong","raw_affiliation_strings":["School of Computer Science, University College Dublin, Dublin, Ireland"],"raw_orcid":"https://orcid.org/0000-0002-2509-1370","affiliations":[{"raw_affiliation_string":"School of Computer Science, University College Dublin, Dublin, Ireland","institution_ids":["https://openalex.org/I100930933"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":5,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I100930933"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.76263415,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"8721","last_page":"8724"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11574","display_name":"Artificial Intelligence in Games","score":0.05469999834895134,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T11574","display_name":"Artificial Intelligence in Games","score":0.05469999834895134,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T10103","display_name":"Reading and Literacy Development","score":0.03150000050663948,"subfield":{"id":"https://openalex.org/subfields/3204","display_name":"Developmental and Educational Psychology"},"field":{"id":"https://openalex.org/fields/32","display_name":"Psychology"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11516","display_name":"Visual and Cognitive Learning Processes","score":0.024000000208616257,"subfield":{"id":"https://openalex.org/subfields/3205","display_name":"Experimental and Cognitive Psychology"},"field":{"id":"https://openalex.org/fields/32","display_name":"Psychology"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/narrative","display_name":"Narrative","score":0.6051999926567078},{"id":"https://openalex.org/keywords/tracking","display_name":"Tracking (education)","score":0.5486000180244446},{"id":"https://openalex.org/keywords/tracking-system","display_name":"Tracking system","score":0.3190999925136566},{"id":"https://openalex.org/keywords/feature","display_name":"Feature (linguistics)","score":0.2721000015735626}],"concepts":[{"id":"https://openalex.org/C199033989","wikidata":"https://www.wikidata.org/wiki/Q1318295","display_name":"Narrative","level":2,"score":0.6051999926567078},{"id":"https://openalex.org/C2775936607","wikidata":"https://www.wikidata.org/wiki/Q466845","display_name":"Tracking (education)","level":2,"score":0.5486000180244446},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.525600016117096},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.4943999946117401},{"id":"https://openalex.org/C31972630","wikidata":"https://www.wikidata.org/wiki/Q844240","display_name":"Computer vision","level":1,"score":0.44350001215934753},{"id":"https://openalex.org/C154586513","wikidata":"https://www.wikidata.org/wiki/Q4420972","display_name":"Tracking system","level":3,"score":0.3190999925136566},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.27619999647140503},{"id":"https://openalex.org/C2776401178","wikidata":"https://www.wikidata.org/wiki/Q12050496","display_name":"Feature (linguistics)","level":2,"score":0.2721000015735626},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.23919999599456787},{"id":"https://openalex.org/C2778751112","wikidata":"https://www.wikidata.org/wiki/Q835016","display_name":"Window (computing)","level":2,"score":0.22849999368190765}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/3774904.3792949","is_oa":true,"landing_page_url":"https://doi.org/10.1145/3774904.3792949","pdf_url":null,"source":null,"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the ACM Web Conference 2026","raw_type":"proceedings-article"}],"best_oa_location":{"id":"doi:10.1145/3774904.3792949","is_oa":true,"landing_page_url":"https://doi.org/10.1145/3774904.3792949","pdf_url":null,"source":null,"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the ACM Web Conference 2026","raw_type":"proceedings-article"},"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":9,"referenced_works":["https://openalex.org/W2593883924","https://openalex.org/W3121547932","https://openalex.org/W3122556742","https://openalex.org/W3122944446","https://openalex.org/W3125952890","https://openalex.org/W4252402383","https://openalex.org/W4414206753","https://openalex.org/W4416018124","https://openalex.org/W4416232940"],"related_works":[],"abstract_inverted_index":{"The":[0],"Form":[1],"10-K":[2,67,135],"provides":[3,146],"a":[4,8,50,99,147],"detailed":[5],"overview":[6],"of":[7,44,66],"company's":[9],"operations,":[10],"strategies,":[11],"competitive":[12],"environment,":[13],"and":[14,62,82,91,113,133,139],"future":[15],"outlook.":[16],"Investors":[17],"meticulously":[18],"analyse":[19],"annual":[20,154],"changes":[21,58,152],"in":[22,29,59,76,107],"these":[23],"reports":[24],"to":[25,55,123],"identify":[26],"subtle":[27],"shifts":[28],"disclosed":[30],"information.":[31],"However,":[32],"financial":[33],"narratives":[34],"often":[35],"contain":[36],"extensive":[37],"boilerplate":[38],"text,":[39],"which":[40],"dilutes":[41],"the":[42,77,105],"efficacy":[43],"traditional":[45],"sentiment":[46,101,110,127],"analysis.":[47],"We":[48,96],"propose":[49],"novel":[51],"edit-level":[52],"analysis":[53],"framework":[54],"isolate":[56],"meaningful":[57],"Management":[60],"Discussion":[61],"Analysis":[63],"(MD&A)":[64],"sections":[65],"filings.":[68],"Using":[69],"sentence":[70,75],"embeddings,":[71],"we":[72],"classify":[73],"each":[74],"filings":[78],"for":[79,150],"years":[80],"t":[81],"t+1":[83],"as":[84],"Kept":[85],"(repeated":[86],"boilerplate),":[87],"Deleted":[88,114],"(removed":[89],"information),":[90],"Added":[92,112],"(newly":[93],"introduced":[94],"information).":[95],"then":[97],"construct":[98],"net":[100],"change":[102],"signal":[103],"from":[104],"difference":[106],"average":[108],"FinBERT-tone":[109],"between":[111,153],"content.":[115],"This":[116],"Core":[117],"Sentiment":[118],"measure":[119],"has":[120],"been":[121],"demonstrated":[122],"outperform":[124],"conventional":[125],"bag-of-words":[126],"measures.":[128],"Furthermore,":[129],"based":[130],"on":[131],"cleaned":[132],"standardised":[134],"corpora":[136],"(e.g.,":[137],"EDGAR-CORPUS)":[138],"our":[140,144],"Flex10K":[141],"pre-processing":[142],"pipeline,":[143],"approach":[145],"reproducible":[148],"basis":[149],"quantifying":[151],"reports.":[155]},"counts_by_year":[],"updated_date":"2026-05-03T08:25:01.440150","created_date":"2026-04-10T00:00:00"}