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paperarXivTrust 82 · PrimaryPublished 1mo agoLive · 27d ago

DECODEM: Data Extraction from Corporate Organizational Documents via Enhanced Methods

Much empirical legal research depends on translating unstructured text into structured variables. In corporate governance research as elsewhere, this translation has traditionally relied on human coding of documents such as charters and bylaws, a process that is costly, difficult to scale, and often opaque. This paper introduces DECODEM, a set of benchmark datasets for evaluating the automated extraction of corporate governance variables from organizational documents. The benchmarks pair randomly sampled corporate charters and bylaws with high-quality human annotations covering a range of gove

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