Related papers: A Large Language Model for Corporate Credit Scorin…

Unlocking the potential of Large Language Models (LLMs) in data classification represents a promising frontier in natural language processing. In this work, we evaluate the performance of different LLMs in comparison with state-of-the-art…

In the current rapidly changing digital environment, businesses are under constant stress to ensure that their systems are secured. Security audits help to maintain a strong security posture by ensuring that policies are in place, controls…

Financial institutions increasingly rely on large language models (LLMs) for high-stakes decision-making. However, these models risk perpetuating harmful biases if deployed without careful oversight. This paper investigates racial bias in…

Large language models are increasingly used in social sciences, but their training data can introduce lookahead bias and training leakage. A good chronologically consistent language model requires efficient use of training data to maintain…

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…

Large Language Models (LLMs) achieve impressive performance in a wide range of tasks, even if they are often trained with the only objective of chatting fluently with users. Among other skills, LLMs show emergent abilities in mathematical…

Large language models (LLMs) have strong capabilities in solving diverse natural language processing tasks. However, the safety and security issues of LLM systems have become the major obstacle to their widespread application. Many studies…

The rapid development and dynamic nature of large language models (LLMs) make it difficult for conventional quantitative benchmarks to accurately assess their capabilities. We propose report cards, which are human-interpretable, natural…

Context: Manual qualitative data analysis is time-intensive and can compromise validity and replicability, affecting analysis design, implementation, and reporting. Large Language Models (LLMs) enable human-bot collaboration in Software…

Tackling complex optimization problems often relies on expert-designed heuristics, typically crafted through extensive trial and error. Recent advances demonstrate that large language models (LLMs), when integrated into well-designed…

To ensure equitable access to the benefits of large language models (LLMs), it is essential to evaluate their capabilities across the world's languages. We introduce the AI Language Proficiency Monitor, a comprehensive multilingual…

Although several methods were proposed to address the problem of automated essay scoring (AES) in the last 50 years, there is still much to desire in terms of effectiveness. Large Language Models (LLMs) are transformer-based models that…

In the modern financial sector, the exponential growth of data has made efficient and accurate financial data analysis increasingly crucial. Traditional methods, such as statistical analysis and rule-based systems, often struggle to process…

In financial backtesting, large language models pretrained on internet-scale data risk introducing lookahead bias that undermines their forecasting validity, as they may have already seen the true outcome during training. To address this,…

Investors are continuously seeking profitable investment opportunities in startups and, hence, for effective decision-making, need to predict a startup's probability of success. Nowadays, investors can use not only various fundamental…

Large language models are transforming learning, cognition, and research across many fields. Effectively integrating them into professional domains, such as accounting, is a key challenge for enterprise digital transformation. To address…

We study the use of large language models (LLMs) to both evaluate and greenwash corporate climate disclosures. First, we investigate the use of the LLM-as-a-Judge (LLMJ) methodology for scoring company-submitted reports on emissions…

This paper presents a meta-learning framework for credit risk assessment of Italian Small and Medium Enterprises (SMEs) that explicitly addresses the temporal misalignment of credit scoring models. The approach aligns financial statement…

Vocabulary tests, once a cornerstone of language modeling evaluation, have been largely overlooked in the current landscape of Large Language Models (LLMs) like Llama, Mistral, and GPT. While most LLM evaluation benchmarks focus on specific…

While Large Language Models (LLMs) are fundamentally next-token prediction systems, their practical applications extend far beyond this basic function. From natural language processing and text generation to conversational assistants and…