Financial Analysis

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"]

Financial Performance and Economic Implications of COFCO’s Strategic Acquisition of Mengniu ArXiv ID: 2410.16299 “View on arXiv” Authors: Unknown Abstract This paper examines the merger and acquisition (M&A) process between COFCO and Mengniu Dairy, exploring the motivations behind this strategic move and identifying its key aspects. By analyzing both the financial and non-financial contributions of Mengniu Dairy to COFCO, this study provides valuable insights and references for future corporate M&A activities. The theoretical significance of this research lies in its focus on the relatively underexplored area of M&A within the dairy industry, particularly in terms of M&A contributions. Using the COFCO-Mengniu case as a model, the study broadens current research perspectives by assessing the impact of M&A from financial and non-financial standpoints, enriching the body of literature on dairy industry M&As. ...

Financial Analysis of Tesla ArXiv ID: ssrn-3896901 “View on arXiv” Authors: Unknown Abstract This study has done based on the financial analysis of Tesla, inc. to understand its financial position throughout the year 2017 to 2020. The fundamental purpos Keywords: Financial analysis, Tesla, Financial position, Fundamental analysis, Valuation Complexity vs Empirical Score Math Complexity: 1.0/10 Empirical Rigor: 3.0/10 Quadrant: Street Traders Why: The paper employs basic financial ratios (e.g., current ratio, ROE) with no advanced mathematical derivations, but it uses real historical financial data from Yahoo Finance to compute metrics, making it more data-driven than theoretical. flowchart TD A["Research Goal<br>Assess Tesla's Financial Position<br>2017-2020"] --> B["Methodology<br>Fundamental Analysis"] B --> C["Data Sources<br>Annual Financial Statements"] C --> D["Computation<br>Ratios & Valuation Metrics"] D --> E["Key Findings<br>Growth Trajectory & Profitability"]

Case Studies inFinance: Managing for Corporate Value Creation 4e ArXiv ID: ssrn-346440 “View on arXiv” Authors: Unknown Abstract This book presents 46 case studies in finance, targeted toward upper-level undergraduates and introductory and intermediate-level MBA students. The purpose of t Keywords: case studies, financial analysis, valuation, corporate finance, Equities Complexity vs Empirical Score Math Complexity: 3.5/10 Empirical Rigor: 4.0/10 Quadrant: Philosophers Why: The book is a collection of case studies focused on applying core finance concepts to real-world business problems, requiring synthesis and managerial judgment rather than advanced mathematical derivations. Its empirical rigor is moderate due to reliance on case-specific historical data and discussion rather than systematic backtesting or implementation of algorithmic strategies. flowchart TD A["Research Goal/Question: <br>Determine corporate value & strategic outcomes<br>via case analysis"] --> B["Data/Inputs: <br>46 corporate finance case studies<br>Financial statements & market data"] B --> C["Key Methodology: <br>Quantitative Financial Analysis &<br>Comparative Valuation Techniques"] C --> D{"Computational Processes: <br>Valuation Models"} D --> E["Discounted Cash Flow DCF"] D --> F["Comparable Company Analysis"] D --> G["Scenario & Sensitivity Testing"] E --> H["Key Findings/Outcomes: <br>Corporate Value Creation &<br>Management Strategy Insights"] F --> H G --> H