Grounded Event Extraction from SEC 8-K Filings with a Fine-Grained Taxonomy

arXiv:2607.08346v1 Announce Type: new Abstract: Form 8-K filings are the primary channel through which U.S. public companies disclose material events, but the SEC item codes attached to them are coarse: a single item spans routine administrative changes and chief executive departures, and many of the most market-moving disclosures fall into a catch-all item. Large language models make fine-grained labelling feasible at corpus scale, but only if the labels can be traced to the source text and sho...