MétaCan
Menu
Back to cohort
Record W4298110867 · doi:10.1111/1911-3846.12832

<scp>FinBERT</scp>: A Large Language Model for Extracting Information from Financial Text*

2022· article· en· W4298110867 on OpenAlexvenueno aff
Allen Huang, Hui Wang, Yi Yang

Bibliographic record

VenueContemporary Accounting Research · 2022
Typearticle
Languageen
FieldDecision Sciences
TopicStock Market Forecasting Methods
Canadian institutionsnot available
Fundersnot available
KeywordsComputer scienceArtificial intelligenceMachine learningFinanceEncoderNatural language processingSample (material)SalientEarningsRandom forestLanguage modelBusiness

Abstract

fetched live from OpenAlex

ABSTRACT We develop FinBERT, a state‐of‐the‐art large language model that adapts to the finance domain. We show that FinBERT incorporates finance knowledge and can better summarize contextual information in financial texts. Using a sample of researcher‐labeled sentences from analyst reports, we document that FinBERT substantially outperforms the Loughran and McDonald dictionary and other machine learning algorithms, including naïve Bayes, support vector machine, random forest, convolutional neural network, and long short‐term memory, in sentiment classification. Our results show that FinBERT excels in identifying the positive or negative sentiment of sentences that other algorithms mislabel as neutral, likely because it uses contextual information in financial text. We find that FinBERT's advantage over other algorithms, and Google's original bidirectional encoder representations from transformers model, is especially salient when the training sample size is small and in texts containing financial words not frequently used in general texts. FinBERT also outperforms other models in identifying discussions related to environment, social, and governance issues. Last, we show that other approaches underestimate the textual informativeness of earnings conference calls by at least 18% compared to FinBERT. Our results have implications for academic researchers, investment professionals, and financial market regulators.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.003
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Bench or experimental · Consensus signal: none
GenreCandidate signal: Methods · Consensus signal: Methods
Teacher disagreement score0.043
Threshold uncertainty score0.086

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0010.003
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0000.001
Bibliometrics0.0010.001
Science and technology studies0.0010.000
Scholarly communication0.0010.002
Open science0.0010.001
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0040.002

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.214
GPT teacher head0.459
Teacher spread0.245 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designBench or experimental
Domainnot available
GenreMethods

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations648
Published2022
Admission routes1
Has abstractyes

Explore more

Same venueContemporary Accounting ResearchSame topicStock Market Forecasting MethodsFrench-language works237,207