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Paper · arXiv

Recognition Is Not Grounding: Benchmarking Multilingual Financial Evidence Extraction

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 ...

AuthorsLingfei Qian, Yan Wang, Xueqing Peng et al.
Primary categorycs.AI
Published14 October 2026
Last updated at source14 October 2026
cs.AIcs.CE
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