Categorising invoices into the correct General Ledger (GL) code underpins financial reporting and tax compliance. This is a skilled accounting judgement rather than a routine task: the correct category depends subtly on the nature of the purchasing business, the vendor and the invoice text.
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.
By Aman Kumar, Lasitha Vidyaratne, Dipanjan D Ghosh, Arnab Chakrabarti, Ahmed K Farahat
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:2512. 10092v2 Announce Type: replace Abstract: Analyzing large-scale text corpora is a core challenge in machine learning, crucial for tasks like identifying undesirable model behaviors or biases in training data.
By Nick Jiang, Xiaoqing Sun, Lisa Dunlap, Lewis Smith, Neel Nanda
arXiv:2606. 10392v1 Announce Type: new Abstract: Financial named-entity recognition (NER) is essential for translating unstructured financial reports and news into structured knowledge graphs.
By Wu Yuerong, Mingni Luo
Merchant risk control at large payment platforms screens tens of millions of merchants daily, where false positives harm legitimate merchants and false negatives leave harmful activity undetected. The hardest cases require jointly understanding a merchant's textual profile and long behavioral sequence.