2 papers
cs.CL2026
Improving the Completeness and Comparability of Segment Disclosures: A Large Language Model Approach
Yue Liu, Zhiyuan Cheng, Longying Lai
Segment-level disclosures are a central component of financial reporting, providing insight into firms' internal organization and the allocation of economic activities across opera…
cs.AI2026
Improving Methodologies for LLM Evaluations Across Global Languages
Akriti Vij, Benjamin Chua, Darshini Ramiah +43
As frontier AI models are deployed globally, it is essential that their behaviour remains safe and reliable across diverse linguistic and cultural contexts. To examine how current…