Lingfei Qian, Yan Wang, Xueqing Peng, Yupeng Cao, Yuechen Jiang, Zhuohan Xie, Anke Xu, Wenbo Cao 等 15 位作者
Financial backtests of large language models (LLMs) are meaningful only if the model did not already know the outcomes it is asked to predict. Practitioners guard against this by trusting a vendor's stated knowledge cutoff, by asking the model what it knows, or by instructing it to answer as of a past date. To verify whether any of these safeguards can be trusted, we introduce FinDendro, a benchmark of 2,226 dated U.S. facts from 1999 to 2026, covering monthly macroeconomic series, month-end stock prices and Federal Reserve decisions. Each fact yields four prompts: a value question, Recall and Predict questions that pair each candidate value with a claim of knowing or guessing without a declared date, and a Predict question with a historical declared date. Controls for persistence and dominant outcomes keep chance accuracy near 0.27. Results show that for most frontier models, self-reports understate knowledge. GPT-5 answers 76% of controlled facts correctly but claims to know 38%, and answers 61% of the facts it says it does not know. Knowledge claims can persist beyond the measured knowledge boundary, by up to seven quarters, and a declared date removes most of the claims of prior knowledge while leaving accuracy unchanged. Backtests inside a model's training window therefore cannot be certified leak-free by self-report, instruction or stated cutoff. These findings motivate behavioral measurement of temporal knowledge boundaries, and FinDendro provides a benchmark and procedure for selecting backtest periods based on demonstrated factual knowledge.
Fengxian Ji, Xie Yu, Zhexuan Cui, Yuke Li, Zirui Song, Fan Zhang, Qian Jiang, Jingpu Yang 等 11 位作者
Feedback-driven iteration is widely used to improve LLM-generated scientific ideas, but existing systems either leave revision decisions implicit in generation, align revisions with feedback-localized weaknesses, or restrict action selection to system-specific operations. This is problematic because problems, hypotheses, and solutions are interdependent: the location where a weakness manifests does not itself determine the revision scope that will produce a better successor. We term this phenomenon diagnosis-intervention mismatch. We introduce Predictive Routing of Interventions by Modeling Effects (PRIME), a plug-and-play feedback-to-revision decision layer for existing scientific ideators. PRIME operates in three stages: (1) Structural Attribution interprets feedback over the problem-hypothesis-solution structure without fixing a revision target; (2) Counterfactual Routing constructs alternative scope-conditioned interventions and compares their projected successor utility and risks through lightweight rollouts; and (3) Intervention Execution compiles the selected intervention into an ordered generator-facing plan with semantic actions, preservation constraints, and dependency requirements for successor generation. We validate diagnosis intervention mismatch on 112 human-annotated idea-feedback pairs. Across four benchmarks, two ideators, and fixed- and open-problem settings, PRIME improves successor quality and routing reliability over strong baselines; removing counterfactual routing reduces quality from 3.463 to 1.960 and increases route regret from 0.426 to 1.929, confirming cross-scope effect modeling as the primary source of its gains.
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
Rania Elbadry, Sarfraz Ahmad, Ahmed Heakl LG Corporation, Dani Bouch Mohamed bin Zayed University of Artificial Intelligence, Momina Ahsan, Muhra AlMahri, Marwa Elsaid Khalil Kafr El-Sheikh University, Yuxia Wang Institute for Computer Science, Artificial Intelligence and Technology 等 15 位作者
English financial NLP has progressed rapidly through benchmarks for sentiment, document understanding, and financial question answering, while Arabic financial NLP remains comparatively under-explored despite strong practical demand for trustworthy finance and Islamic-finance assistants. We introduce SAHM, a document-grounded benchmark and instruction-tuning dataset for Arabic financial NLP and Shari’ah-compliant reasoning. SAHM contains 14,380 expert-verified instances spanning seven tasks: AAOIFI standards QA, fatwa-based QA/MCQ, accounting and business exams, financial sentiment analysis, extractive summarization, and event–cause reasoning, curated from authentic regulatory, juristic, and corporate sources. We evaluate 19 strong open and proprietary LLMs using task-specific metrics and rubric-based scoring for open-ended outputs, and find that Arabic fluency does not reliably translate to evidence-grounded financial reasoning: models are substantially stronger on recognition-style tasks than on generation and causal reasoning, with the largest gaps on event–cause reasoning. We release the benchmark, evaluation framework, and an instruction-tuned model to support future research on trustworthy Arabic financial NLP.
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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
Yuxia Wang Institute for Computer Science, Artificial Intelligence and Technology, Rui Xing University of Melbourne, Jonibek Mansurov, Giovanni Puccetti CNR, Zhuohan Xie Mohamed bin Zayed University of Artificial Intelligence, Minh Ngoc Ta, Jiahui Geng Linköping University, Jinyan Su 等 26 位作者
Prior studies have shown that distinguishing text generated by Large Language Models (LLMs) from human-written one is highly challenging for humans, and often no better than random guessing. To verify the generalizability of this finding across languages and domains, we perform an extensive case study to identify the upper bound of human detection accuracy. Across 16 datasets covering 9 languages and 9 domains, 19 annotators achieved an average detection accuracy of 87.6%, thus challenging previous conclusions. We find that major gaps between human and machine text lie in concreteness, cultural nuances, and diversity. Prompting by explicitly explaining the distinctions in the prompts can partially bridge the gaps in over 50% of the cases. However, we also find that humans do not always prefer human-written text, particularly when they cannot clearly identify its source. We release our dataset, the human labels, and the annotator metadata at https://github.com/xnlp-lab/HumanEval-MGT.
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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
Zhuohan Xie Mohamed bin Zayed University of Artificial Intelligence, Daniil Orel, Rushil Thareja, Dhruv Sahnan, Hachem Madmoun Imperial College London, Fan Zhang, Debopriyo Banerjee G42, Georgi Nenkov Georgiev 等 25 位作者
Multi-step symbolic reasoning is essential for robust financial analysis; yet, current benchmarks largely overlook this capability. Existing datasets such as FinQA and ConvFinQA emphasize final numerical answers while neglecting the intermediate reasoning steps required for transparency and verification. To address this gap, we introduce FinChain, the first benchmark specifically designed for verifiable Chain-of-Thought evaluation in finance. FinChain spans 58 topics across 12 financial domains, each represented by parameterized symbolic templates with executable Python code that enable fully machine-verifiable reasoning and scalable, contamination-free data generation.To assess reasoning capacity, we propose ChainEval, a dynamic alignment measure that jointly evaluates both the final-answer correctness and the step-level reasoning consistency. Our evaluation of 26 leading LLMs reveals that even frontier LLMs exhibit clear limitations in symbolic financial reasoning, while domain-adapted and math-enhanced fine-tuned models can substantially narrow this gap.Overall, FinChain exposes persistent weaknesses in multi-step financial reasoning and provides a foundation for developing trustworthy, interpretable, and verifiable financial AI. This project is available at https://github.com/mbzuai-nlp/finchain.git.
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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
Muhammad Dehan Al Kautsar, Saeed Almheiri, Momina Ahsan, Bilal Elbouardi Mohamed bin Zayed University of Artificial Intelligence, Younes Samih International Business Machines, Sarfraz Ahmad, Amr Keleg Mohamed bin Zayed University of Artificial Intelligence, Omar El Herraoui 等 16 位作者
There is a significant gap in evaluating cultural reasoning in LLMs using conversational datasets that capture culturally rich and dialectal contexts. Most Arabic benchmarks focus on short text snippets in Modern Standard Arabic (MSA), overlooking the cultural nuances that naturally arise in dialogues. To address this gap, we introduce ArabCulture-Dialogue, a culturally grounded conversational dataset covering 13 Arabic-speaking countries, in both MSA and each country’s respective dialect, spanning 12 daily-life topics and 54 fine-grained subtopics. We utilize the dataset to form three benchmarking tasks: (i) multiple-choice cultural reasoning, (ii) machine translation between MSA and dialects, and (iii) dialect-steering generation. Our experiments indicate that the performance gap between MSA and Arabic dialects still exists, whereby the models perform worse on all three tasks in the dialectal setup, compared to the MSA one.
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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