English
Related papers

Related papers: Numerical Reasoning for Financial Reports

200 papers

Emerging techniques in computer science make it possible to "brain scan" large language models (LLMs), identify the plain-English concepts that guide their reasoning, and steer them while holding other factors constant. We show that this…

General Finance · Quantitative Finance 2026-02-17 Hui Chen , Antoine Didisheim , Mohammad , Pourmohammadi , Luciano Somoza , Hanqing Tian

We introduce FinDVer, a comprehensive benchmark specifically designed to evaluate the explainable claim verification capabilities of LLMs in the context of understanding and analyzing long, hybrid-content financial documents. FinDVer…

Computation and Language · Computer Science 2024-11-11 Yilun Zhao , Yitao Long , Yuru Jiang , Chengye Wang , Weiyuan Chen , Hongjun Liu , Yiming Zhang , Xiangru Tang , Chen Zhao , Arman Cohan

Formal mathematical reasoning remains a critical challenge for artificial intelligence, hindered by limitations of existing benchmarks in scope and scale. To address this, we present FormalMATH, a large-scale Lean4 benchmark comprising…

In this work, we address question answering (QA) over a hybrid of tabular and textual data that are very common content on the Web (e.g. SEC filings), where discrete reasoning capabilities are often required. Recently, large language models…

Computation and Language · Computer Science 2024-10-01 Fengbin Zhu , Ziyang Liu , Fuli Feng , Chao Wang , Moxin Li , Tat-Seng Chua

Recent breakthroughs in large language models (LLMs) have led to the development of new benchmarks for evaluating their performance in the financial domain. However, current financial benchmarks often rely on news articles, earnings…

Computation and Language · Computer Science 2025-08-19 Jie Zhu , Junhui Li , Yalong Wen , Xiandong Li , Lifan Guo , Feng Chen

Legal reasoning tasks present unique challenges for large language models (LLMs) due to the complexity of domain-specific knowledge and reasoning processes. This paper investigates how effectively smaller language models (Llama 2 7B and…

Machine Learning · Computer Science 2025-04-08 Rean Fernandes , André Biedenkapp , Frank Hutter , Noor Awad

The auditing of financial documents, historically a labor-intensive process, stands on the precipice of transformation. AI-driven solutions have made inroads into streamlining this process by recommending pertinent text passages from…

Long-form numerical reasoning in financial analysis aims to generate a reasoning program to calculate the correct answer for a given question. Previous work followed a retriever-generator framework, where the retriever selects key facts…

Computation and Language · Computer Science 2024-03-13 Jiashuo Sun , Hang Zhang , Chen Lin , Xiangdong Su , Yeyun Gong , Jian Guo

Clinical problem-solving requires processing of semantic medical knowledge such as illness scripts and numerical medical knowledge of diagnostic tests for evidence-based decision-making. As large language models (LLMs) show promising…

The research in AI-based formal mathematical reasoning has shown an unstoppable growth trend. These studies have excelled in mathematical competitions like IMO and have made significant progress. This paper focuses on formal verification,…

Artificial Intelligence · Computer Science 2025-06-10 Jialun Cao , Yaojie Lu , Meiziniu Li , Haoyang Ma , Haokun Li , Mengda He , Cheng Wen , Le Sun , Hongyu Zhang , Shengchao Qin , Shing-Chi Cheung , Cong Tian

The proliferation of misinformation necessitates scalable, automated fact-checking solutions. Yet, current benchmarks often overlook multilingual and topical diversity. This paper introduces a novel, dynamically extensible data set that…

Computers and Society · Computer Science 2025-10-22 Lorraine Saju , Arnim Bleier , Jana Lasser , Claudia Wagner

Segment-level disclosures are a central component of financial reporting, providing insight into firms' internal organization and the allocation of economic activities across operating units. However, segment information is often presented…

Computation and Language · Computer Science 2026-05-26 Yue Liu , Zhiyuan Cheng , Longying Lai

The increasing demand for efficient summarization tools in resource-constrained environments highlights the need for effective solutions. While large language models (LLMs) deliver superior summarization quality, their high computational…

Computation and Language · Computer Science 2025-02-12 Borui Xu , Yao Chen , Zeyi Wen , Weiguo Liu , Bingsheng He

We study the problem of automatically annotating relevant numerals (GAAP metrics) occurring in the financial documents with their corresponding XBRL tags. Different from prior works, we investigate the feasibility of solving this extreme…

Computation and Language · Computer Science 2024-05-16 Subhendu Khatuya , Rajdeep Mukherjee , Akash Ghosh , Manjunath Hegde , Koustuv Dasgupta , Niloy Ganguly , Saptarshi Ghosh , Pawan Goyal

Language models (LMs) have exhibited exceptional versatility in reasoning and in-depth financial analysis through their proprietary information processing capabilities. Previous research focused on evaluating classification performance…

Artificial Intelligence · Computer Science 2025-03-21 Han Yuan , Li Zhang , Zheng Ma

Large Language Models (LLMs) are transformative not only for daily activities but also for engineering tasks. However, current evaluations of LLMs in engineering exhibit two critical shortcomings: (i) the reliance on simplified use cases,…

Artificial Intelligence · Computer Science 2025-05-21 Rene Heesch , Sebastian Eilermann , Alexander Windmann , Alexander Diedrich , Philipp Rosenthal , Oliver Niggemann

Automated testing plays a crucial role in ensuring software security. It heavily relies on formal specifications to validate the correctness of the system behavior. However, the main approach to defining these formal specifications is…

Software Engineering · Computer Science 2025-04-03 Hui Li , Zhen Dong , Siao Wang , Hui Zhang , Liwei Shen , Xin Peng , Dongdong She

Recent advances in large language models (LLMs) have unlocked novel opportunities for machine learning applications in the financial domain. These models have demonstrated remarkable capabilities in understanding context, processing vast…

General Finance · Quantitative Finance 2024-06-19 Yuqi Nie , Yaxuan Kong , Xiaowen Dong , John M. Mulvey , H. Vincent Poor , Qingsong Wen , Stefan Zohren

Natural language processing (NLP) has been widely used in quantitative finance, but traditional methods often struggle to capture rich narratives in corporate disclosures, leaving potentially informative signals under-explored. Large…

Computational Engineering, Finance, and Science · Computer Science 2026-03-17 Chanyeol Choi , Yoon Kim , Yu Yu , Young Cha , V. Zach Golkhou , Igor Halperin , Georgios Papaioannou , Minkyu Kim , Zhangyang Wang , Jihoon Kwon , Minjae Kim , Alejandro Lopez-Lira , Yongjae Lee

Accurately extracting and representing the structure of tabular data from financial documents remains a critical challenge in document understanding, particularly for regulatory and analytical use cases. This study addresses the complexity…

Information Retrieval · Computer Science 2025-08-11 Jin Khye Tan , En Jun Choong , Ethan Jeremiah Chitty , Yan Pheng Choo , John Hsin Yang Wong , Chern Eu Cheah