Search arXiv⌕ Search
Home/Archive/arXiv

arXiv · 2610.19432

Recognition Is Not Grounding: Benchmarking Multilingual Financial Evidence Extraction

Lingfei Qian·Yan Wang·Xueqing Peng·Polydoros Giannouris·Nadhem Zmandar·Yi Han·Yanguang Liu·Víctor Gutiérrez-Basulto
View original source ↗Read source document ↗Export metadata ↓

Abstract

Comparing financial disclosures across languages requires identifying shared accounting concepts and recovering all numerical facts that express them. Existing benchmarks evaluate aspects of these capabilities, but provide limited insight into whether both succeed on the same multilingual evidence. In particular, it remains unclear whether language models can recognize these concepts across languages and exhaustively recover their corresponding numerical evidence from the same contexts. We introduce MULTIFINGROUND, a benchmark designed to investigate this recognition-grounding gap in multilingual financial reports. Constructed from FY2025 disclosures of 90 issuers in English, French, and Greek, MULTIFINGROUND aligns independently authored reports through a shared accounting taxonomy and provides traceable fact-level annotations. The benchmark evaluates financial fact identification, concept recognition, exhaustive fact selection, and concept discrimination without candidate labels. Across 15 evaluated models, eight API and open-weight reference models achieve 97.3-99.4\% concept recognition accuracy, yet miss at least one target fact in 26.6-41.9\% of correctly recognized groups. Further analyses reveal substantial variation in concept discrimination and limited gains from the evaluated finance-specialized models. Our findings demonstrate that strong concept recognition can coexist with incomplete evidence recovery, highlighting the importance of evaluating semantic recognition and evidence completeness together.

Explore related subjects

cs.AIcs.CE

Keep this discovery

Explore connections, maps & timelines

BibTeXRIS

Lingfei Qian, Yan Wang, Xueqing Peng, Polydoros Giannouris, Nadhem Zmandar, Yi Han, Yanguang Liu, Víctor Gutiérrez-Basulto. 2026-10-14. Recognition Is Not Grounding: Benchmarking Multilingual Financial Evidence Extraction. https://arxiv.org/abs/2610.19432

Cite the original work for its findings. Save a collection to share your selection of sources.

KEEP EXPLORING

Related papers

arXiv2026

Atomic Proximal Policy Optimization for Electric Robo-Taxi Dispatch and Charger Allocation

Pioneering companies such as Waymo have deployed electric robo-taxi services in several U.S. cities. Operating such fleets requires coordinating ride matching, vehicle repositioning, and battery charging in a stochastic environment while accounting for limited charging infrastructure. Understanding both how to design efficient, scalable control algorithms for large fleets and how charger deployment shapes system performance is therefore critical for robo-taxi operators. We model the operations of an electric robo-taxi system as a discrete-time Markov decision process with a long-run average reward objective. To efficiently evaluate system performance under different configurations, we develop a scalable deep reinforcement learning algorithm, Atomic Proximal Policy Optimization (Atomic-PPO), which reduces the action space using atomic action decomposition. The resulting training procedure requires only modest computational resources, making it practical to evaluate a large number of system configurations. We calibrate a simulation environment using real-world NYC for-hire vehicle trip records and benchmark Atomic-PPO against heuristic policies and a fluid-based reward upper bound. The results show that Atomic-PPO produces near-optimal fleet dispatching policies and serves as a reliable tool for system evaluation. We conduct extensive numerical experiments to evaluate how charging infrastructure and fleet size affect system performance. Our findings highlight the importance of ridership-based charger placement, balanced investments in charger quantity and charging speed, and joint planning of charging infrastructure and fleet size.

cs.AI↗
arXiv2026

Generalising from Self-Produced Data: Model Training Beyond Human Constraints

Current large language models (LLMs) are constrained by human-derived training data and limited by a single level of abstraction that impedes definitive truth judgments. This paper introduces a novel framework in which AI models autonomously generate and validate new knowledge through direct interaction with their environment. Central to this approach is an unbounded, ungamable numeric reward - such as annexed disk space or follower count - that guides learning without requiring human benchmarks. AI agents iteratively generate strategies and executable code to maximize this metric, with successful outcomes forming the basis for self-retraining and incremental generalisation. To mitigate model collapse and the warm start problem, the framework emphasizes empirical validation over textual similarity and supports fine-tuning via GRPO. The system architecture employs modular agents for environment analysis, strategy generation, and code synthesis, enabling scalable experimentation. This work outlines a pathway toward self-improving AI systems capable of advancing beyond human-imposed constraints toward autonomous general intelligence.

cs.AI↗
arXiv2026

BenchPreS: A Benchmark for Context-Aware Personalized Preference Selectivity of Persistent-Memory LLMs

Large language models (LLMs) increasingly store user preferences in persistent memory to support personalization across interactions. However, in third-party communication settings governed by social and institutional norms, some user preferences may be inappropriate to apply. We introduce BenchPreS, which evaluates whether memory-based user preferences are appropriately applied or suppressed across communication contexts. Using two complementary metrics, Misapplication Rate (MR) and Appropriate Application Rate (AAR), we find even frontier LLMs struggle to apply preferences in a context-sensitive manner. Models with stronger preference adherence exhibit higher rates of over-application, and neither reasoning capability nor prompt-based defenses fully resolve this issue. These results suggest current LLMs treat personalized preferences as globally enforceable rules rather than as context-dependent normative signals.

cs.AI↗