Fan Zhang, Mingzi Song Yokohama National University, Tokyo Institute of Technology, Rania Elbadry, Yankai Chen Cornell University, Shaobo Wang, Yixi Zhou, Xunwen Zheng, Yueru He Columbia University 等 22 位作者
Financial reporting systems increasingly leverage Large Language Models (LLMs) to extract and summarize corporate disclosures. However, most existing approaches assume a single-market setting and overlook structural differences across jurisdictions. Variations in accounting taxonomies, tagging infrastructures (e.g., XBRL vs. PDF), and aggregation conventions introduce substantial challenges for semantic alignment and reliable verification. Here, we aim to bridge this gap. We present FinReporting, an agentic workflow for localized cross-jurisdiction financial reporting. The system constructs a unified canonical ontology spanning the income statement, balance sheet, and cash flow statement, and decomposes reporting into auditable stages, including filing acquisition, extraction, canonical mapping, and anomaly logging. Rather than treating LLMs as free-form generators, FinReporting employs them as constrained verifiers operating under explicit decision rules with evidence grounding.Evaluated on annual filings from the USA, Japan, and China, FinReporting improves consistency and reliability under heterogeneous reporting regimes. We further release an interactive demo that enables cross-market inspection and supports structured export of localized financial statements. Our demo is available at https://huggingface.co/spaces/BoomQ/FinReporting-Demo. A video describing our system is available at https://www.youtube.com/watch?v=f65jdEL31Kk.
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cs.CL · cs.AI
Proceedings of the 64th Annual Meeting of the Association for Computational Linguistics (Volume 3: System Demonstrations) · 2026 · 正式发表
Junyi Zhou City University of Hong Kong, Qiyuan Zhang City University of Hong Kong, Yufei Wang Huawei Technologies Ltd., Fuyuan Lyu Vatic Labs, Yidong Ming, Can Xu Tencent Hunyuan, Qingfeng Sun, Kai Zheng Microsoft 等 11 位作者
As Large Language Model (LLM) alignment evolves from simple completions to complex, highly sophisticated generation, Reward Models are increasingly shifting toward rubric-guided evaluation to mitigate surface-level biases. However, the community lacks a unified benchmark to assess this evaluation paradigm, as existing benchmarks lack both the discriminative complexity and the ground-truth rubric annotations required for rigorous analysis. To bridge this gap, we introduce RubricBench, a curated benchmark with 1,147 pairwise comparisons specifically designed to assess the reliability of rubric-based evaluation. Our construction employs a multi-dimensional filtration pipeline to target hard samples featuring nuanced input complexity and misleading surface bias, augmenting each with expert-annotated, atomic rubrics derived strictly from instructions. Comprehensive experiments reveal a substantial capability gap between human-annotated and model-generated rubrics, indicating that even state-of-the-art models struggle to autonomously specify valid evaluation criteria, lagging considerably behind human-guided performance.
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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
Linfeng Du, Ye Yuan McGill University, McGill University and Mila - Quebec Artificial Intelligence Institute, Zichen Zhao, Fuyuan Lyu Vatic Labs, Emiliano Penaloza, Xiuying Chen Mohamed bin Zayed University of Artificial Intelligence, Zipeng Sun, Jikun Kang SalesForce.com 等 11 位作者
Large language models (LLMs) excel at general-purpose tasks, yet adapting their responses to individual users remains challenging. Retrieval augmentation provides a lightweight alternative to fine-tuning by conditioning LLMs on user history records, and existing approaches typically select these records based on semantic relevance. We argue that relevance serves as an unreliable proxy for utility: a record may be semantically similar to a query yet fail to improve generation quality or even degrade it due to redundancy or conflicting information. To bridge this gap, we propose PURPLE, a contextual bandit framework that oPtimizes UseR Profiles for LLM pErsonalization. In contrast to a greedy selection of the most relevant records, PURPLE treats profile construction as an order-sensitive generation process and utilizes a Plackett-Luce ranking model to capture complex inter-record dependencies. By training with semantically rich feedback provided by the likelihood of the reference response, our method aligns retrieval directly with generation quality. Extensive experiments on nine personalization tasks demonstrate that PURPLE consistently outperforms strong heuristic and retrieval-augmented baselines in both effectiveness and efficiency, establishing a principled and scalable solution for optimizing user profiles.
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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
Zhaofen Wu, Hanrong Zhang University of Illinois at Chicago, Fulin Lin Zhejiang University, Wujiang Xu, Xinran Xu, Yankai Chen Cornell University, Henry Peng Zou University of Illinois at Chicago, Shaowen Chen 等 12 位作者
To sustain coherent long-term interactions, Large Language Model (LLM) agents must navigate the tension between acquiring new information and retaining prior knowledge. Current unified stream-based memory systems facilitate context updates but remain vulnerable to interference from transient noise. Conversely, discrete structured memory architectures provide robust knowledge retention but often struggle to adapt to fluid narrative evolution. To address this, we propose GAM, a hierarchical Graph-based Agentic Memory framework that explicitly decouples memory encoding from consolidation to effectively resolve the conflict between rapid context perception and stable knowledge retention. By isolating ongoing dialogue in a event progression graph and integrating it into a topic associative network only upon semantic shifts, our approach minimizes interference while preserving long-term consistency. Additionally, we introduce a Graph-guided, Multi-factor Retrieval strategy to enhance context precision. Experiments on LoCoMo and LongDialQA benchmarks indicate that our method consistently outperforms state-of-the-art baselines in both reasoning accuracy and computational efficiency.
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cs.CL · cs.AI
Proceedings of the 64th Annual Meeting of the Association for Computational Linguistics (Volume 1: Long Papers) · 2026 · 正式发表
Weixu Zhang McGill University and Mila - Quebec Artificial Intelligence Institute, Ye Yuan McGill University, McGill University and Mila - Quebec Artificial Intelligence Institute, Changjiang Han, Yuxing Tian Université de Montréal, Zipeng Sun, Linfeng Du, Jikun Kang SalesForce.com, Hong Kang 等 10 位作者
Large Language Models (LLMs) exhibit strong implicit personalization ability, yet most existing approaches treat this behavior as a black box, relying on prompt engineering or fine tuning on user data. In this work, we adopt a mechanistic interpretability perspective and hypothesize the existence of a sparse set of Preference Heads, attention heads that encode user specific stylistic and topical preferences and exert a causal influence on generation. We introduce Differential Preference Steering (DPS), a training free framework that (1) identifies Preference Heads through causal masking analysis and (2) leverages them for controllable and interpretable personalization at inference time. DPS computes a Preference Contribution Score (PCS) for each attention head, directly measuring its causal impact on user aligned outputs. During decoding, we contrast model predictions with and without Preference Heads, amplifying the difference between personalized and generic logits to selectively strengthen preference aligned continuations. Experiments on widely used personalization benchmarks across multiple LLMs demonstrate consistent gains in personalization fidelity while preserving content coherence and low computational overhead. Beyond empirical improvements, DPS provides a mechanistic explanation of where and how personalization emerges within transformer architectures.
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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
Hong Huang City University of Hong Kong, Decheng Wu, Qiangqiang Hu Harbin Institute of Technology, Guanghua Yu Tencent, Jinhai Yang City University of Hong Kong, Jianchen Zhu, Xue Liu Mohamed bin Zayed University of Artificial Intelligence and McGill University, Dapeng Wu City University of Hong Kong
The deployment of Large Language Models (LLMs) on resource-constrained edge devices is increasingly hindered by prohibitive memory and computational requirements. While ternary quantization offers a compelling solution by reducing weights to -1, 0, +1, current implementations suffer from a fundamental misalignment with commodity hardware. Most existing methods must choose between 2-bit aligned packing, which incurs significant bit wastage, or 1.67-bit irregular packing, which degrades inference speed. To resolve this tension, we propose Sherry, a hardware-efficient ternary quantization framework. Sherry introduces a 3:4 fine-grained sparsity that achieves a regularized 1.25-bit width by packing blocks of four weights into five bits, restoring power-of-two alignment. Furthermore, we identify weight trapping issue in sparse ternary training, which leads to representational collapse. To address this, Sherry introduces Arenas, an annealing residual synapse mechanism that maintains representational diversity during training. Empirical evaluations on LLaMA-3.2 across five benchmarks demonstrate that Sherry matches state-of-the-art ternary performance while significantly reducing model size. Notably, on an Intel i7-14700HX CPU, our 1B model achieves zero accuracy loss compared to SOTA baselines while providing 25% bit savings and 10% speed up. The code is available at https://github.com/Tencent/AngelSlim.
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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