A BERT model fine-tuned to detect AI-related sentences in bank annual reports, reporting 99% accuracy, but the evaluation is compromised by lexicon-derived labels and inconsistent statistics.
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FinAI-BERT: A Transformer-Based Model for Sentence-Level Detection of AI Disclosures in Financial Reports
A BERT model fine-tuned to detect AI-related sentences in bank annual reports, reporting 99% accuracy, but the evaluation is compromised by lexicon-derived labels and inconsistent statistics.