Papers › CR-COPEC: Causal Rationale of Corporate Performance Changes to Learn from Financial Reports
CR-COPEC: Causal Rationale of Corporate Performance Changes to Learn from Financial Reports
Ye Eun Chun, Sunjae Kwon, Kyunghwan Sohn, Nakwon Sung, Junyoup Lee, Byungki Seo, Kevin Compher, Seung-won Hwang, Jaesik Choi
In this paper, we introduce CR-COPEC called Causal Rationale of Corporate Performance Changes from financial reports. This is a comprehensive large-scale domain-adaptation causal sentence dataset to detect financial performance changes of corporate. CR-COPEC contributes to two major achievements. First, it detects causal rationale from 10-K annual reports of the U.S. companies, which contain experts' causal analysis following accounting standards in a formal manner. This dataset can be widely used by both individual investors and analysts as material information resources for investing and decision making without tremendous effort to read through all the documents. Second, it carefully considers different characteristics which affect the financial performance of companies in twelve industries. As a result, CR-COPEC can distinguish causal sentences in various industries by taking unique narratives in each industry into consideration. We also provide an extensive analysis of how well CR-COPEC dataset is constructed and suited for classifying target sentences as causal ones with respect to industry characteristics. Our dataset and experimental codes are publicly available.
In Syntology Open this paper in Syntology's Atlas, the map of the papers in Syntology's graph and their citations.
Code
Repository list and official/mentioned flags are the archive's, frozen 2025-07-28. Reachability, where shown, is from one Syntology probe window (2026-09-16 to 2026-09-18); repositories not probed show nothing. GitHub stars are not tracked.
Code Syntology ran Syntology
Not run by Syntology. Nothing on this page verifies that the listed code works.
Tasks
Results from the paper archive 2025-07-28
No leaderboard rows for this paper in the archive.
Report a problem or propose a change · a person checks every report against the paper or source before anything changes; decisions are listed on /corrections