AWARE-FX: An Auditable Knowledge-Guided AI System for Measuring Corporate Foreign-Exchange Hedging Disclosure

arXiv:2607.27611v1 Announce Type: new Abstract: Corporate annual reports contain weakly structured evidence about foreign-exchange risk management, derivative use, natural hedging, and explicit non-use. This study develops AWARE-FX, an auditable AI/NLP decision-support system that converts report text into traceable firm-year hedging-disclosure measures. The system combines a professional-source lexicon, negation and accounting-status logic, channel-specific financial encoders, exact evidence ga...