English
Related papers

Related papers: Financial misstatement detection: a realistic eval…

200 papers

In this article, we consider the problem of testing the independence between two random variables. Our primary objective is to develop tests that are highly effective at detecting associations arising from explicit or implicit functional…

Methodology · Statistics 2025-02-21 Seetharaman P , Sagnik Das , Angshuman Roy

Large Language Models (LLMs) are increasingly integrated into financial workflows, but evaluation practice has not kept up. Finance-specific biases can inflate performance, contaminate backtests, and make reported results useless for any…

Machine learning models are essential tools in various domains, but their performance can degrade over time due to changes in data distribution or other factors. On one hand, detecting and addressing such degradations is crucial for…

Machine Learning · Computer Science 2023-09-28 Florian Heinrichs

Trust is a crucial factor affecting the adoption of machine learning (ML) models. Qualitative studies have revealed that end-users, particularly in the medical domain, need models that can express their uncertainty in decision-making…

Machine Learning · Computer Science 2023-04-21 Andrew Houston , Georgina Cosma

Research on reasoning in language models (LMs) predominantly focuses on improving the correctness of their outputs. But some important applications require modeling reasoning patterns that are incorrect. For example, automated systems that…

Machine Learning · Computer Science 2025-10-14 Alexis Ross , Jacob Andreas

Injustices in text are often subtle since implicit biases or stereotypes frequently operate unconsciously due to the pervasive nature of prejudice in society. This makes automated detection of injustices more challenging which leads to them…

Computation and Language · Computer Science 2026-01-28 Kenya Andrews , Lamogha Chiazor

Financial correlation matrices measure the unsystematic correlations between stocks. Such information is important for risk management. The correlation matrices are known to be ``noise dressed''. We develop a new and alternative method to…

Statistical Mechanics · Physics 2009-11-07 Thomas Guhr , Bernd Kaelber

Stance detection models may tend to rely on dataset bias in the text part as a shortcut and thus fail to sufficiently learn the interaction between the targets and texts. Recent debiasing methods usually treated features learned by small…

Computation and Language · Computer Science 2022-12-21 Jianhua Yuan , Yanyan Zhao , Bing Qin

Identifying the veracity of a news article is an interesting problem while automating this process can be a challenging task. Detection of a news article as fake is still an open question as it is contingent on many factors which the…

Computation and Language · Computer Science 2017-12-12 Gaurav Bhatt , Aman Sharma , Shivam Sharma , Ankush Nagpal , Balasubramanian Raman , Ankush Mittal

Card transaction fraud is a growing problem affecting card holders worldwide. Financial institutions increasingly rely upon data-driven methods for developing fraud detection systems, which are able to automatically detect and block…

Applications · Statistics 2020-05-07 Sebastiaan Höppner , Bart Baesens , Wouter Verbeke , Tim Verdonck

Automated fact-checking based on machine learning is a promising approach to identify false information distributed on the web. In order to achieve satisfactory performance, machine learning methods require a large corpus with reliable…

Computation and Language · Computer Science 2019-11-05 Andreas Hanselowski , Christian Stab , Claudia Schulz , Zile Li , Iryna Gurevych

Inferring information from a set of acquired data is the main objective of any signal processing (SP) method. In particular, the common problem of estimating the value of a vector of parameters from a set of noisy measurements is at the…

Signal Processing · Electrical Eng. & Systems 2017-09-26 S. Fortunati , F. Gini , M. S. Greco , C. D. Richmond

With the increasing growth of social media, people have started relying heavily on the information shared therein to form opinions and make decisions. While such a reliance is motivation for a variety of parties to promote information, it…

Computation and Language · Computer Science 2019-12-17 Rahul Radhakrishnan Iyer , Katia Sycara

Business process deviance refers to the phenomenon whereby a subset of the executions of a business process deviate, in a negative or positive way, with respect to its expected or desirable outcomes. Deviant executions of a business process…

Artificial Intelligence · Computer Science 2016-08-31 Hoang Nguyen , Marlon Dumas , Marcello La Rosa , Fabrizio Maria Maggi , Suriadi Suriadi

The rapid development of technologies and artificial intelligence makes deepfakes an increasingly sophisticated and challenging-to-identify technique. To ensure the accuracy of information and control misinformation and mass manipulation,…

Computer Vision and Pattern Recognition · Computer Science 2024-02-26 Paloma Cantero-Arjona , Alfonso Sánchez-Macián

Economic evaluations from individual-level data are an important component of the process of technology appraisal, with a view to informing resource allocation decisions. A critical problem in these analyses is that both effectiveness and…

Applications · Statistics 2018-02-01 Andrea Gabrio , Alexina J. Mason , Gianluca Baio

Financial markets face growing threats from misinformation that can trigger billions in losses in minutes. Most existing approaches lack transparency in their decision-making and provide limited attribution to credible sources. We introduce…

Information Retrieval · Computer Science 2025-11-19 Daniel Berhane Araya , Duoduo Liao

Large language models (LLMs) have recently been applied to forecasting tasks, with some works claiming these systems match or exceed human performance. In this paper, we argue that, as a community, we should be careful about such…

Machine Learning · Computer Science 2025-06-03 Daniel Paleka , Shashwat Goel , Jonas Geiping , Florian Tramèr

Ensuring fairness in transaction fraud detection models is vital due to the potential harms and legal implications of biased decision-making. Despite extensive research on algorithmic fairness, there is a notable gap in the study of bias in…

Machine Learning · Computer Science 2024-09-09 Parameswaran Kamalaruban , Yulu Pi , Stuart Burrell , Eleanor Drage , Piotr Skalski , Jason Wong , David Sutton

This study emphasizes how crucial it is to visualize machine learning models, especially for the banking industry, in order to improve interpretability and support predictions in high stakes financial settings. Visual tools enable…

Machine Learning · Computer Science 2025-02-24 Priyam Ganguly , Ramakrishna Garine , Isha Mukherjee