arXiv:2502. 15411v4 Announce Type: replace-cross Abstract: Accurate tagging of earnings reports can yield significant short-term returns for stakeholders.
arXiv:2606. 18192v1 Announce Type: new Abstract: As high-quality public web corpora become increasingly exhausted, clean long-context documents have become a scarce and expensive source of training data for large language models (LLMs).
arXiv:2609.35864v1 Announce Type: new Abstract: SEC 10-K filings contain substantial financial information that is not consistently captured in structured datasets, creating a missing-data problem af...
arXiv:2606. 23032v2 Announce Type: replace Abstract: Finance Agent v2 (by Vals AI) has emerged as the reference benchmark for evaluating both Anthropic Claude and OpenAI ChatGPT frontier language models on financial tasks.
arXiv:2607. 15879v1 Announce Type: cross Abstract: Much empirical legal research depends on translating unstructured text into structured variables.
The paper introduces a training‑free, alignment‑free method for corporate intelligence that uses deterministic sparse seed vectors to hash word strings into a fixed high‑dimensional basis. By accumulating these seed vectors across sentence contexts, the authors create corpus‑specific semantic signatures that enable rapid document comparison, issuer fingerprinting, vocabulary shift tracking, and thematic sentence extraction—all on standard CPU hardware. Applied to a multi‑year set of SEC filings, the approach reveals distinct semantic profiles for major corporate events such as Boeing’s 737 MAX crisis, Intel’s supply‑chain disruptions, and Bunge’s acquisition of Viterra, with each profile traceable to its source sentences without any domain‑specific training or LLM inference.
arXiv:2607. 14174v1 Announce Type: new Abstract: Financial sentiment extraction has largely relied on news text and supervised extraction against return labels alone, leaving 10-K filings -- and volatility, the target risk disclosure is arguably best suited to informing -- comparatively unexplored.
arXiv:2607. 19259v1 Announce Type: cross Abstract: Financial statement fraud detection (FSFD) is crucial for market integrity but faces challenges from increasingly sophisticated schemes and under-utilized textual data in financial reports.
Finance Agent v2 (by Vals AI) has emerged as the reference benchmark for evaluating both Anthropic Claude and OpenAI ChatGPT frontier language models on financial tasks. However, it narrowly deals with periodic reporting from publicly traded companies (SEC 10-K and 10-Q filings), and its agentic harness relies on naive, unenriched chunk retrieval.
SHELF is a Python system that creates synthetic, controlled benchmark data for evaluating large language models on bibliographic tasks such as classification, clustering, retrieval, pair classification, and instruction retrieval. It generates 62,899 model-written documents based on Library of Congress vocabularies and compares methods like TF, TF‑IDF, BM25, popular encoders, and zero‑shot decoders, reporting performance metrics such as 0.8887 for subject classification and 0.2605 for genre‑form classification. The tool also allows independent variation of bibliographic facets and can produce unseen documents beyond a model’s training cutoff, with results indicating that model rankings transfer more reliably than absolute scores when compared to other benchmarks.
arXiv:2606. 23032v3 Announce Type: replace Abstract: Finance Agent v2 (by Vals AI) has emerged as the reference benchmark for evaluating both Anthropic Claude and OpenAI ChatGPT frontier language models on financial tasks.
arXiv:2602. 07294v4 Announce Type: replace-cross Abstract: With the increasing deployment of Large Language Models (LLMs) in the finance domain, LLMs are increasingly expected to parse complex regulatory disclosures.
SHELF is a Python system that creates controlled benchmark data and evaluation tasks for libraries and archives, using labelled taxonomies, writing specifications, and a generation budget. It generates 62,899 model-written documents based on Library of Congress vocabularies and supports tasks such as classification, clustering, retrieval, pair classification, and instruction retrieval. The release compares various methods—including TF, TF-IDF, BM25, popular encoders, and zero-shot decoders—showing that sparse methods remain competitive on classification and that SHELF can vary bibliographic facets independently while generating new, verifiably unseen documents.