arXiv:2604. 27374v2 Announce Type: replace Abstract: As LLMs become credible readers of earnings calls, investor-relations Q\&A, guidance, and disclosure language, supervised financial NLP benchmarks increasingly function as decision evidence for model selection and deployment.
arXiv:2608. 14329v1 Announce Type: cross Abstract: Principle-based regulation, with evaluative standards such as "fair, clear, and not misleading" or "deliver good outcomes", cannot be reduced to binary predicates, and LLM-as-judge is increasingly used as the substitute.
arXiv:2607. 26368v1 Announce Type: cross Abstract: Financial disclosures contain numerical claims, temporal statements, entity references, policy commitments, and risk descriptions that may conflict in qualitatively different ways.
Financial disclosures contain numerical claims, temporal statements, entity references, policy commitments, and risk descriptions that may conflict in qualitatively different ways. Detecting a conflict is only the first step: review workflows may also need to determine its type, since numerical, temporal, referential, factual, and normative inconsistencies require different evidence and downstream checks.
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.
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:2606. 19887v1 Announce Type: cross Abstract: Existing safety benchmarks target general adversarial scenarios but miss finance-specific risks.
arXiv:2608. 04200v1 Announce Type: cross Abstract: Financial sentiment classifiers are commonly evaluated against human labels, but strong linguistic performance does not necessarily imply economically useful return predictability.
arXiv:2608. 10050v1 Announce Type: new Abstract: Small and medium-sized businesses need timely financial guidance, yet historical accounting logs record self-selected and often co-occurring business changes rather than randomized recommendations.
arXiv:2607. 24889v1 Announce Type: cross Abstract: Financial models combine public disclosures with analyst assumptions to produce forecasts and valuations.
arXiv:2608. 17715v1 Announce Type: cross Abstract: Credit decisioning is a high-stakes task in which model outputs must be accurate and explainable to support compliant decisions.
arXiv:2606. 25984v2 Announce Type: replace Abstract: Large language models are increasingly deployed as investment research assistants, yet no benchmark tests whether they can accurately reconstruct and apply the specific procedural decision frameworks of expert investors.
arXiv:2608. 13564v1 Announce Type: new Abstract: Evaluating language-model agents at scale increasingly relies on a second language model as an automatic judge, because the gold signal, an executable environment reward, is expensive, slow, or unavailable at deployment time.