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Showing 2026 · cs.LGShow all
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cs.LG2026
Exact Algebraic Computation of Learning Coefficients for Two-Dimensional Singular Models
Grégoire Sergeant-Perthuis, Elias Tsigaridas, Jules Tsukahara
Classical information criteria such as the Bayesian Information Criterion (BIC) rely on regularity assumptions that break down for singular models, leading to incorrect model selec…
cs.LG2026
Benchmarking Generalization in Financial Statement Fraud Detection: robust evaluation and novel tasks
Guy Stephane Waffo Dzuyo, Gaël Guibon, Christophe Cerisara +1
Financial statement fraud detection (FSFD) is crucial for market integrity but faces challenges from increasingly sophisticated schemes and under-utilized textual data in financial…