arXiv:2610.19432v2 Announce Type: replace Abstract: Comparing financial disclosures across languages requires identifying shared accounting concepts and recovering all numerical facts that express th...
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: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: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.
arXiv:2608. 07400v1 Announce Type: new Abstract: Financial question answering is typically evaluated by answer correctness, yet in SEC filings a plausible and even numerically correct answer can be grounded in the wrong evidence.
arXiv:2502. 15411v4 Announce Type: replace-cross Abstract: Accurate tagging of earnings reports can yield significant short-term returns for stakeholders.
FinRCA-Bench is a deterministic synthetic benchmark comprising 2,250 accounts‑payable‑to‑bank reconciliation cases that span 14 operational tables and include 1,500 injected failures across 15 causal categories. The benchmark hides root‑cause labels and record‑level evidence contracts from models, enabling independent evaluation of evidence retrieval versus reasoning accuracy. Experiments show that retrieval architecture dramatically influences performance, with retrieval improvements raising macro‑required‑record recall from 0.83% to 77.70% and exact 16‑class accuracy from 2.05% to 72.44%.
FinRCA-Bench is a synthetic benchmark designed to evaluate evidence retrieval and reasoning in financial AI systems, specifically for accounts‑payable‑to‑bank reconciliation. It contains 2,250 cases across 14 operational tables, with 1,500 injected failures in 15 causal categories and 750 hard‑negative cases, and hides root‑cause labels and evidence contracts to isolate retrieval performance. Experiments show that retrieval architecture dramatically affects accuracy, with structured retrieval methods like Typed Provenance Graph Retrieval vastly improving macro‑recall and exact‑class accuracy compared to dense semantic retrieval or classical ML.
FinRAG-QA is a new benchmark dataset for financial question answering, featuring 999 practitioner-curated questions on 10 standardised indicators drawn from 209 annual and Pillar 3 reports of 24 major European and U.S. banks between 2019 and 2023. The dataset focuses on cross‑institutional retrieval over documents averaging 198k words, making it longer than any existing financial QA resource. Experiments on a multi‑stage Retrieval‑Augmented Generation pipeline show that contextual chunk enrichment and a retrieval‑optimised embedding model significantly improve NDCG@10, while a reasoning‑optimised generator boosts answer accuracy from 44.6% to 79.0% when the correct document is retrieved.
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.
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.
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...