Accounting

Re(Visiting) Large Language Models inFinance ArXiv ID: ssrn-4963618 “View on arXiv” Authors: Unknown Abstract This study evaluates the effectiveness of specialised large language models (LLMs) developed for accounting and finance. Empirical analysis demonstrates that th Keywords: Large Language Models, Accounting, Financial Analysis, Natural Language Processing Complexity vs Empirical Score Math Complexity: 6.0/10 Empirical Rigor: 7.5/10 Quadrant: Holy Grail Why: The paper demonstrates high empirical rigor through extensive data handling, robustness checks, and a clear backtest-ready methodology (out-of-sample testing, look-ahead bias mitigation). Math complexity is moderate-to-high due to the advanced transformer architectures and the statistical foundations of LLMs, though the focus is on applied implementation rather than deep theoretical derivations. flowchart TD A["Research Goal: Assess effectiveness of specialised LLMs for Accounting & Finance"] --> B["Methodology: Empirical Analysis of FinanceBench & FinEval"] B --> C["Computational Process: Instruction-Tuning & In-Context Learning"] C --> D{"Key Findings"} D --> E["Specialised Models outperform general LLMs"] D --> F["Instruction-tuning significantly boosts financial accuracy"] D --> G["Task-specific prompting (ICL) improves performance"]

Analiza Finansowa (Financial Analysis) ArXiv ID: ssrn-3207765 “View on arXiv” Authors: Unknown Abstract Polish Abstract: Podręcznik składa się z sześciu rozdziałów. W pierwszym omówiłem podstawowy system informacyjny przedsiębiorstwa, jakim jest rachunkowoś Keywords: Accounting information systems, Financial reporting, Management accounting, Business information systems, Financial statement analysis, Accounting/Financial Reporting Complexity vs Empirical Score Math Complexity: 2.0/10 Empirical Rigor: 3.0/10 Quadrant: Philosophers Why: The excerpt appears to be a textbook on basic financial analysis concepts like liquidity ratios and operational leverage, with minimal advanced mathematics, and no evidence of backtests or implementation data. flowchart TD A["Research Goal:<br>Analyze Accounting Systems & Reporting"] --> B{"Key Methodology"} B --> C["Qualitative Analysis<br>of Polish Abstract"] B --> D["Review of<br>6 Chapter Structure"] C --> E{"Computational Process:<br>Content Analysis"} D --> E E --> F["Key Findings Outcomes"] subgraph F [" "] G["Accounting IS<br>Core Enterprise System"] H["Financial Reporting<br>External Disclosure"] I["Management Accounting<br>Internal Decision Support"] J["Statement Analysis<br>Performance Evaluation"] end