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A hidden assumption is that gold labels make such evidence objective. This assumption breaks down when the benchmark ruler itself is sensitive to rubric wording, metric choice, or aggregation policy. We study this measurement risk on Japanese Financial Implicit-Commitment Recognition (JF-ICR; a pinned 253-item test split x 4 frontier LLMs x 5 rubrics x 3 temperatures x 5 ordinal metrics). Three findings follow. First, rubric wording materially changes model-assigned labels: R2--R3 agreement ranges from 70.0% to 83.4%, with the dominant movement near the +1 / 0 implicit-commitment boundary. This pattern is consistent with a pragmatic-boundary interpretation, but is not a validated linguistic-causality claim becau","title":"Measurement Risk in Supervised Financial NLP: Rubric and Metric Sensitivity on JF-ICR","url":"https://arxiv.org/abs/2604.27374","vendor":"arxiv_cs_ai"},"summary":"arXiv:2604.27374v2 Announce Type: replace \nAbstract: As LLMs become credible readers of earnings calls, investor-relations Q\\&A, guidance, and disclosure language, supervised financial NLP benchmarks increasingly function as decision evidence for model selection and deployment. A hidden assumption is that gold labels make such evidence objective. This assumption breaks down when the benchmark ruler itself is sensitive to rubric wording, metric choice, or aggregation policy. We study this measurement risk on Japanese Financial Implicit-Commitment Recognition (JF-ICR; a pinned 253-item test split x 4 frontier LLMs x 5 rubrics x 3 temperatures x 5 ordinal metrics). Three findings follow. First, rubric wording materially changes model-assigned labels: R2--R3 agreement ranges from 70.0% to 83.4%, with the dominant movement near the +1 / 0 implicit-commitment boundary. This pattern is consistent with a pragmatic-boundary interpretation, but is not a validated linguistic-causality claim becau","title":"Measurement Risk in Supervised Financial NLP: Rubric and Metric Sensitivity on JF-ICR","vendor":"arxiv_cs_ai"},"confidence":{"method":"deterministic"},"decision":"POSITIVE","issued_at":"2026-07-15T04:44:03Z","notes":"Spider vendor_press (news) news.vendor_press.v1","object":{"captured_by":"crovia.spider.vendor_press","primary_source_url":"https://arxiv.org/abs/2604.27374"},"predecessors":[],"schema":"crovia.axiom.v1","signature":"ed25519:f894cc15f2db906c21003c7ababd68907d3ecd51595eb96bb10f069c5b38a71e59d314b6b26ed3f5e6cb3c40b50f84ef405ad5ae8303a76c94ea78b2dacb1d09","signer":"crovia.substrate","subject":{"observed_at":"2026-07-15T04:44:03Z","source_collector":"spider:vendor_press","target_id":"https://arxiv.org/abs/2604.27374"},"tsa":{"authority":"crovia.substrate.bootstrap","rfc3161_token":"{\"kind\":\"crovia.bootstrap.tsa\",\"source_jsonl\":\"/opt/crovia/spider/data/news/vendor_press_v1.jsonl\",\"source_seal_merkle_root\":\"spider_vendor_press_v1\",\"upgrade_path\":\"Sessione H \\u2014 OpenTimestamps weekly anchor\"}"},"zk_mode":"clear","zk_proof":null},"ledger":{"leaf_hash":"d0654b7302ad69a9b6ea75b0918e27d05e018e9eda99f458bcbbebc936ab286f","leaf_index":316526,"ledger_path":"/opt/crovia/substrate/axiom_ledger.jsonl"},"merkle_proof":{"hash_alg":"sha256","leaf_prefix":"0x00","node_prefix":"0x01","odd_leaf_rule":"duplicate_last","path":[{"sibling":"bffe45b84fde812026f3268f29919f73ed14cc3c59de925161c5eac0e54c054b","side":"right"},{"sibling":"8fa5eac113ccfb65cd6aef4cabcb18821ae893637a96325c6c9e82278aaff88f","side":"left"},{"sibling":"c84325959db7fbf10c12e92162939f93e880206eef562d34b19cb19a0253f6b2","side":"left"},{"sibling":"2551b3098f0da266567dd8e99c52df6801836422e319ffec410fe48b07420a3c","side":"left"},{"sibling":"680cc4cfc7cb6e11983b6ea8a38ab6a2207595b10f77851c7cca741135cf70bd","side":"right"},{"sibling":"a55e053ed0f853dbd5bda892ebdc865a7e473ec1d21282c74b66d4b687bdcd81","side":"left"},{"sibling":"5436dbbae79dbce31676274ba50aef18052108604eec1fa3a36023d740b2cf09","side":"left"},{"sibling":"c07de1952926cdb34af34c5c0baaf9021a0ab704be6665431e37a7c145fca4d5","side":"right"},{"sibling":"1c7f1bf97993e3a126824f8350788b168c4c13264fb03a73b3ede312035d3527","side":"right"},{"sibling":"84a7590e6b24dd07ed46597f19deb75d9ad247b4227b17f30857ec7cc0fc5c21","side":"right"},{"sibling":"c8d3d8cb0183b912107f9781ad2a1b6c0c9424906c5907c09deeb5bea9d7b571","side":"left"},{"sibling":"0cb62c0ada57a2406a6bcb100889d3e8b29a15efeed07adaff5bb90a5e80612a","side":"right"},{"sibling":"0b69289b25462ddd6166f6f49004cfc8ada0ab4f10adafe188347817bdd46e37","side":"left"},{"sibling":"1418b281cd985b5ed411ef25f2017a1826cc14919b6fad3934e6ceeec693699b","side":"right"},{"sibling":"f302542c38ba7c3aab7c9280dd60259ecec777dca6e6f71b6f0729b0b8791b72","side":"left"},{"sibling":"d8b9143917b539c543cf4448cec00131f8b807bd8004979c54ebe09798748c66","side":"left"},{"sibling":"abe4a8c706e530484d1e96a8988cb09eab85928b2050985500ab289753fe3eec","side":"right"},{"sibling":"f436dccf82aa2c1eb7bfa3eb84316e116aaf64dc55cd9592597118f6cb0648f6","side":"right"},{"sibling":"1cecb7f447febd025aac272837c80de218aecc6485d2395a509b2a1f1b9c746e","side":"left"}]},"schema":"crovia.axiom_proof.v1","seal":{"first_collector_run_id":"","first_receipt_hash":"","jsonl_path":"/opt/crovia/substrate/axiom_ledger.jsonl","key_id":"430895f101d38164","last_collector_run_id":"","last_receipt_hash":"","leaf_count":316730,"merkle_root":"a8e6e5be81ea6f5b5f2227422459bf39455fe9f0b6602b4d1ce6977dbfd78bc7","public_key_hex":"cf742e26f75669dc673cb5c0786a1ae23ae8ca19c347317192ce40c28a7ff25c","run_id":"hourly_json_retrofit_20260715T053701Z","schema":"crovia.seal.v1","seal_family_version":"crovia-seal-family/1","seal_kind":"substrate_batch","sealed_at":"2026-07-15T05:38:24Z","sig_algorithm":"ed25519","signature":"df1678d268b5a07413e2ca6e748c3f40b6cfedea930a18d843489a4ab513da791bf0a886caab1b918d0989f8ebaaf3d0035ca2aa777913b1ad29979f1deb9a0c","signer_version":"1.1.0"},"trust_root":{"key_id":"430895f101d38164","public_key_hex":"cf742e26f75669dc673cb5c0786a1ae23ae8ca19c347317192ce40c28a7ff25c","signature_algorithm":"ed25519","url":"/registry/canon/TRUST_ROOT.md"},"verifier":{"spec":"/registry/canon/AXIOM_RECEIPT_v1.md","url":"/v/axm_85968de065ef4e2244db732c0f6e464517965b1409b64140372f7ec8458a11cb"}}