Work

AI-REF-10K: A Referent-Annotated Benchmark for Firm-Level AI Disclosure in SEC 10-K Filings

Year: 2026

Type: dataset

Abstract: Keyword counts over SEC 10-K text now serve as firm-level measures of corporate artificial-intelligence (AI) activity, including investable indices. Such counts do not record the referent of a mention: whose AI the sentence is about. We release AI-REF-10K, a sentence-level referent annotation over 1,200 sentences from 462 filings by 432 companies, four axes, fully double-coded, with eight-class κ = 0.957.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.22083824

Authors: Xu, Wenkai, Jiang, Xiaofeng

Institutions: Wuchang Shouyi University, East China University of Science and Technology

Language: English

Topic: Computational and Text Analysis Methods

Subfield: General Social Sciences

Field: Social Sciences

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W7204084293

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