Ao Sun, Xiaoyu Wang, Zhe Tan, Yu Li, Jiachen Zhu ByteDance Inc., Yuheng Jia Southeast University, Shu Su Southeast University
As Large Language Models (LLMs) serve a global audience, alignment must transition from enforcing universal consensus to respecting cultural pluralism. We demonstrate that dense models, when forced to fit conflicting value distributions, suffer from Mean Collapse, converging to a generic average that fails to represent diverse groups. We attribute this to Cultural Sparsity, where gradient interference prevents dense parameters from spanning distinct cultural modes. To resolve this, we propose CuMA (Cultural Mixture of Adapters), a framework that frames alignment as a conditional capacity separation problem. By incorporating demographic-aware routing, CuMA internalizes a Latent Cultural Topology to explicitly disentangle conflicting gradients into specialized expert subspaces. Extensive evaluations on WorldValuesBench, Community Alignment, and PRISM demonstrate that CuMA achieves competitive performance, outperforming both dense baselines and semantic-only MoEs. Our analysis confirms that CuMA effectively mitigates mean collapse and preserves cultural diversity. Our code is available at https://github.com/Throll/CuMA.
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cs.CL
Proceedings of the 64th Annual Meeting of the Association for Computational Linguistics (Volume 1: Long Papers) · 2026 · 正式发表
Xueqing Peng Yale University, Lingfei Qian Yale University, Yan Wang Yale University, Ruoyu Xiang, Yueru He Columbia University, Yang Ren Yale University, Mingyang Jiang, Vincent Jim Zhang 等 47 位作者
Real-world financial analysis involves information across multiple languages and modalities, from reports and news to scanned filings and meeting recordings. Yet most existing evaluations of LLMs in finance remain text-only, monolingual, and largely saturated by current models. To bridge these gaps, we present MultiFinBen, the first expert-annotated multilingual (five languages) and multimodal (text, vision, audio) benchmark for evaluating LLMs in realistic financial contexts. MultiFinBen introduces two new task families: multilingual financial reasoning, which tests cross-lingual evidence integration from filings and news, and financial OCR, which extracts structured text from scanned documents containing tables and charts. Rather than aggregating all available datasets, we apply a structured, difficulty-aware selection based on advanced model performance, ensuring balanced challenge and removing redundant tasks. Evaluating 21 leading LLMs shows that even frontier multimodal models like GPT-4o achieve only 46.01% overall, stronger on vision and audio but dropping sharply in multilingual settings. These findings expose persistent limitations in multilingual, multimodal, and expert-level financial reasoning. All datasets, evaluation scripts, and leaderboards are publicly released.
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cs.CL · cs.CV
Proceedings of the 64th Annual Meeting of the Association for Computational Linguistics (Volume 1: Long Papers) · 2026 · 正式发表