<![CDATA[This paper studies strategic question answering over SEC filings for top-management decision support through a comprehensive evaluation on the SecQue benchmark, encompassing expert-written comparison, ratio, risk, and analysis tasks. The study operationalizes a board-facing retrieval-control stack with four integrated components: evidence retrieval, answer composition, refusal control, and explanation tracing. The benchmark contains 565 expert-written questions distributed across 220 comparison questions, 188 ratio questions, 85 risk questions, and 72 analysis questions. Empirical results demonstrate that metadata-aware retrieval significantly outperforms conventional lexical baselines, while specialized synthesis models achieve superior textual alignment and numerical fidelity. Furthermore, negative-testing and explanation diagnostics confirm robust cross-company refusal mechanisms and complete metadata provenance tracing. By filtering ungrounded assertions and highlighting precise metadata provenance, these automated control layers significantly reduce cognitive overload for corporate directors evaluating dense filings under tight time constraints. Ultimately, grounding board-level synthesis in auditable, trace-backed financial evidence mitigates informational asymmetry between executive teams and non-executive board members]]>
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