AI RESEARCH
GRAB: A Risk Taxonomy--Grounded Benchmark for Unsupervised Topic Discovery in Financial Disclosures
arXiv CS.CL
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ArXi:2509.21698v2 Announce Type: replace Risk categorization in 10-K risk disclosures matters for oversight and investment, yet no public benchmark evaluates unsupervised topic models for this task. We present GRAB, a finance-specific benchmark with 1.61M sentences from 8,247 filings and span-grounded sentence labels produced without manual annotation by combining FinBERT token attention, YAKE keyphrase signals, and taxonomy-aware collocation matching.