From Rules to Flexibility: A Resource and Method for SEC Item Extraction in Post-2021 10-K Filings.

@inproceedings{li-2025-rules, author = {Xiao Li and Changhong Jin and Ruihai Dong}, editor = {Meeyoung Cha and Carl Yang and Senjuti Basu Roy and Chanyoung Park and Zhenhui Jessie Li and Noseong Park and Carl Yang and Senjuti Basu Roy and Zhenhui Jessie Li and Jaap Kamps and Kijung Shin and Bryan Hooi and Lifang He}, title = {{From Rules to Flexibility: A Resource and Method for SEC Item Extraction in Post-2021 10-K Filings}}, booktitle = {{Proceedings of the 34th ACM International Conference on Information and Knowledge Management, CIKM 2025, Seoul, Republic of Korea, November 10-14, 2025}}, pages = {6451--6455}, publisher = {ACM}, year = {2025}, url = {https://doi.org/10.1145/3746252.3761609}, doi = {https://doi.org/10.1145/3746252.3761609} }