# BeanCounter: A low-toxicity, large-scale, and open dataset of business-oriented text

arXiv: https://arxiv.org/abs/2409.17827 · HTML: https://mlsanity.com/paper/2409.17827/

## Key facts

- Cited by 3 papers in the map (data through 14 Oct 2026).
- Builds on 36 of its 91 references that are in the map.
- First posted on arXiv 26 Sep 2024.

## Builds on (most cited first, 30 of 36)

- [BERT: Pre-training of Deep Bidirectional Transformers for Language Understanding](https://mlsanity.com/paper/1810.04805/) (2018)
- [Exploring the Limits of Transfer Learning with a Unified Text-to-Text Transformer](https://mlsanity.com/paper/1910.10683/) (2019)
- [Scaling Laws for Neural Language Models](https://mlsanity.com/paper/2001.08361/) (2020)
- [TruthfulQA: Measuring How Models Mimic Human Falsehoods](https://mlsanity.com/paper/2109.07958/) (2021)
- [GPQA: A Graduate-Level Google-Proof Q&A Benchmark](https://mlsanity.com/paper/2311.12022/) (2023)
- [The Pile: An 800GB Dataset of Diverse Text for Language Modeling](https://mlsanity.com/paper/2101.00027/) (2020)
- [MMLU-Pro: A More Robust and Challenging Multi-Task Language Understanding Benchmark](https://mlsanity.com/paper/2406.01574/) (2024)
- [Challenging BIG-Bench Tasks and Whether Chain-of-Thought Can Solve Them](https://mlsanity.com/paper/2210.09261/) (2022)
- [Pythia: A Suite for Analyzing Large Language Models Across Training and Scaling](https://mlsanity.com/paper/2304.01373/) (2023)
- [Solving Quantitative Reasoning Problems with Language Models](https://mlsanity.com/paper/2206.14858/) (2022)
- [Man is to Computer Programmer as Woman is to Homemaker? Debiasing Word Embeddings](https://mlsanity.com/paper/1607.06520/) (2016)
- [RealToxicityPrompts: Evaluating Neural Toxic Degeneration in Language Models](https://mlsanity.com/paper/2009.11462/) (2020)
- [Instruction-Following Evaluation for Large Language Models](https://mlsanity.com/paper/2311.07911/) (2023)
- [Scaling Language Models: Methods, Analysis & Insights from Training Gopher](https://mlsanity.com/paper/2112.11446/) (2021)
- [Aligning Books and Movies: Towards Story-like Visual Explanations by Watching Movies and Reading Books](https://mlsanity.com/paper/1506.06724/) (2015)
- [Semantics derived automatically from language corpora contain human-like biases](https://mlsanity.com/paper/1608.07187/) (2016)
- [On Faithfulness and Factuality in Abstractive Summarization](https://mlsanity.com/paper/2005.00661/) (2020)
- [Universal Adversarial Triggers for Attacking and Analyzing NLP](https://mlsanity.com/paper/1908.07125/) (2019)
- [Textbooks Are All You Need](https://mlsanity.com/paper/2306.11644/) (2023)
- [CCNet: Extracting High Quality Monolingual Datasets from Web Crawl Data](https://mlsanity.com/paper/1911.00359/) (2019)
- [The Woman Worked as a Babysitter: On Biases in Language Generation](https://mlsanity.com/paper/1909.01326/) (2019)
- [Scaling Laws for Autoregressive Generative Modeling](https://mlsanity.com/paper/2010.14701/) (2020)
- [Documenting Large Webtext Corpora: A Case Study on the Colossal Clean Crawled Corpus](https://mlsanity.com/paper/2104.08758/) (2021)
- [ToxiGen: A Large-Scale Machine-Generated Dataset for Adversarial and Implicit Hate Speech Detection](https://mlsanity.com/paper/2203.09509/) (2022)
- [Good Debt or Bad Debt: Detecting Semantic Orientations in Economic Texts](https://mlsanity.com/paper/1307.5336/) (2013)
- [Time-Aware Language Models as Temporal Knowledge Bases](https://mlsanity.com/paper/2106.15110/) (2021)
- [A Simple Method for Commonsense Reasoning](https://mlsanity.com/paper/1806.02847/) (2018)
- [HateBERT: Retraining BERT for Abusive Language Detection in English](https://mlsanity.com/paper/2010.12472/) (2020)
- [MuSR: Testing the Limits of Chain-of-thought with Multistep Soft Reasoning](https://mlsanity.com/paper/2310.16049/) (2023)
- ["I'm sorry to hear that": Finding New Biases in Language Models with a Holistic Descriptor Dataset](https://mlsanity.com/paper/2205.09209/) (2022)

## Built on by (most cited first, 3 of 3)

- [A Fast and Effective Solution to the Problem of Look-ahead Bias in LLMs](https://mlsanity.com/paper/2512.06607/) (2025)
- [Enhancing Safety in Reinforcement Learning with Human Feedback via Rectified Policy Optimization](https://mlsanity.com/paper/2410.19933/) (2024)
- [The Stanford EDGAR Filings Dataset: Reconstructing U.S. Corporate and Financial Disclosures into Layout-Faithful and Token-Efficient Pretraining Data](https://mlsanity.com/paper/2606.18192/) (2026)

## Abstract (arXiv)

Many of the recent breakthroughs in language modeling have resulted from scaling effectively the same model architecture to larger datasets. In this vein, recent work has highlighted performance gains from increasing training dataset size and quality, suggesting a need for novel sources of large-scale datasets. In this work, we introduce BeanCounter, a public dataset consisting of more than 159B tokens extracted from businesses' disclosures. We show that this data is indeed novel: less than 0.1% of BeanCounter appears in Common Crawl-based datasets and it is an order of magnitude larger than datasets relying on similar sources. Given the data's provenance, we hypothesize that BeanCounter is comparatively more factual and less toxic than web-based datasets. Exploring this hypothesis, we find that many demographic identities occur with similar prevalence in BeanCounter but with significantly less toxic context relative to other datasets. To demonstrate the utility of BeanCounter, we evaluate and compare two LLMs continually pre-trained on BeanCounter with their base models. We find an 18-33% reduction in toxic generation and improved performance within the finance domain for the continually pretrained models. Collectively, our work suggests that BeanCounter is a novel source of low-toxicity and high-quality domain-specific data with sufficient scale to train multi-billion parameter LLMs.