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Large language models (LLMs) are increasingly applied to financial analysis, yet their ability to audit structured financial statements under explicit accounting principles remains poorly explored. Existing benchmarks primarily evaluate…

Artificial Intelligence · Computer Science 2026-03-13 Arun Vignesh Malarkkan , Manan Roy Choudhury , Guangwei Zhang , Vivek Gupta , Qingyun Wang , Yanjie Fu , Denghui Zhang

Multimodal large language models (MLLMs) have shown great potential in perception and interpretation tasks, but their capabilities in predictive reasoning remain under-explored. To address this gap, we introduce a novel benchmark that…

Computer Vision and Pattern Recognition · Computer Science 2023-10-23 Mingwei Zhu , Leigang Sha , Yu Shu , Kangjia Zhao , Tiancheng Zhao , Jianwei Yin

Large Language Models (LLMs) exhibit considerable promise in financial applications; however, prevailing models frequently demonstrate limitations when confronted with scenarios that necessitate sophisticated reasoning capabilities,…

Computation and Language · Computer Science 2025-07-29 Yanjun Zheng , Xiyang Du , Longfei Liao , Xiaoke Zhao , Zhaowen Zhou , Jingze Song , Bo Zhang , Jiawei Liu , Xiang Qi , Zhe Li , Zhiqiang Zhang , Wei Wang , Peng Zhang

Recent advances in multimodal large language models (MLLMs) have substantially expanded the capabilities of multimodal retrieval, enabling systems to align and retrieve information across visual and textual modalities. Yet, existing…

Computer Vision and Pattern Recognition · Computer Science 2026-03-03 Xuan Lu , Kangle Li , Haohang Huang , Rui Meng , Wenjun Zeng , Xiaoyu Shen

Large language models (LLMs) are increasingly being applied to financial analysis, reporting, investment decision support, risk management, compliance, and professional training. However, robust evaluation of their domain competence in…

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

Financial Large Language Models (FinLLMs), such as open FinGPT and proprietary BloombergGPT, have demonstrated great potential in select areas of financial services. Beyond this earlier language-centric approach, Multimodal Financial…

Computational Engineering, Finance, and Science · Computer Science 2025-07-15 Xiao-Yang Liu Yanglet , Yupeng Cao , Li Deng

Multi-image Interleaved Reasoning aims to improve Multi-modal Large Language Models (MLLMs) ability to jointly comprehend and reason across multiple images and their associated textual contexts, introducing unique challenges beyond…

Computer Vision and Pattern Recognition · Computer Science 2025-10-17 Hang Du , Jiayang Zhang , Guoshun Nan , Wendi Deng , Zhenyan Chen , Chenyang Zhang , Wang Xiao , Shan Huang , Yuqi Pan , Tao Qi , Sicong Leng

Recent advancements in multimodal slow-thinking systems have demonstrated remarkable performance across various visual reasoning tasks. However, their capabilities in text-rich image reasoning tasks remain understudied due to the absence of…

Machine Learning · Computer Science 2026-05-27 Mingxin Huang , Yongxin Shi , Dezhi Peng , Songxuan Lai , Zecheng Xie , Lianwen Jin

The emergence of Large Vision-Language Models (LVLMs) has substantially expanded model capabilities beyond text-only understanding, enabling unified inference across both visual and textual modalities and supporting a broader range of…

Computer Vision and Pattern Recognition · Computer Science 2026-05-29 Qian Chen , Xianyin Zhang , Yanzhi Liu , Lifan Guo , Feng Chen , Chi Zhang

As the field of Multimodal Large Language Models (MLLMs) continues to evolve, their potential to revolutionize artificial intelligence is particularly promising, especially in addressing mathematical reasoning tasks. Current mathematical…

To thoroughly assess the mathematical reasoning abilities of Large Language Models (LLMs), we need to carefully curate evaluation datasets covering diverse mathematical concepts and mathematical problems at different difficulty levels. In…

Computation and Language · Computer Science 2024-09-09 Yan Liu , Renren Jin , Ling Shi , Zheng Yao , Deyi Xiong

MLLMs MLLMs are beginning to appear in clinical workflows, but their ability to perform complex medical reasoning remains unclear. We present Med-CMR, a fine-grained Medical Complex Multimodal Reasoning benchmark. Med-CMR distinguishes from…

Going beyond simple text processing, financial auditing requires detecting semantic, structural, and numerical inconsistencies across large-scale disclosures. As financial reports are filed in XBRL, a structured XML format governed by…

Large Language Models (LLMs), consisting of 100 billion or more parameters, have demonstrated remarkable ability in complex multi-step reasoning tasks. However, the application of such generic advancements has been limited to a few fields,…

Computation and Language · Computer Science 2023-06-27 Guijin Son , Hanearl Jung , Moonjeong Hahm , Keonju Na , Sol Jin

Vocabulary-free fine-grained image recognition aims to distinguish visually similar categories within a meta-class without a fixed, human-defined label set. Existing solutions for this problem are limited by either the usage of a large and…

Computer Vision and Pattern Recognition · Computer Science 2026-02-27 Dmitry Demidov , Zaigham Zaheer , Zongyan Han , Omkar Thawakar , Rao Anwer

We introduce MMAR, a new benchmark designed to evaluate the deep reasoning capabilities of Audio-Language Models (ALMs) across massive multi-disciplinary tasks. MMAR comprises 1,000 meticulously curated audio-question-answer triplets,…

Real-world financial decision-making is a challenging problem that requires reasoning over heterogeneous signals, including company fundamentals derived from regulatory filings and trading signals computed from price dynamics. Recently,…

Computational Engineering, Finance, and Science · Computer Science 2026-03-24 Yogesh Agrawal , Aniruddha Dutta , Md Mahadi Hasan , Santu Karmaker , Aritra Dutta

The sequential structure of videos poses a challenge to the ability of multimodal large language models (MLLMs) to locate multi-frame evidence and conduct multimodal reasoning. However, existing video benchmarks mainly focus on…

Computer Vision and Pattern Recognition · Computer Science 2025-06-05 Kejian Zhu , Zhuoran Jin , Hongbang Yuan , Jiachun Li , Shangqing Tu , Pengfei Cao , Yubo Chen , Kang Liu , Jun Zhao

Deeply understanding sports requires an intricate blend of fine-grained visual perception and rule-based reasoning - a challenge that pushes the limits of current multimodal models. To succeed, models must master three critical…