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#small language model Dataset Open access Sep 2026

Immaterial Apart, Material Together: paper, data, model scores and code

Companion to the paper Immaterial Apart, Material Together: Statement-Level Disclosure Regulation under Cheap Machine Aggregation by Lisha Ai and Xiaoyu Chen. Chinese listed firms answer thousands of small investor questions on the exchanges' interaction platforms; each answer passes review on its own. A language model...

Lisha Ai, Xiaoyu Chen · 0 citations

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