AnalysisBank is proposed, which distills expert reports into a reusable library of Analyses, each pairing a data signal, an analytical move, and the expert span it was derived from, to operate at the analytical rather than structural level of financial report generation.
Abstract
We argue that financial report generation should operate at the analytical rather than structural level, composing content from data-derived insights rather than high-level topics or sections. To this end, we propose AnalysisBank, which distills expert reports into a reusable library of Analyses, each pairing a data signal, an analytical move, and the expert span it was derived from. At inference time, AnalysisBank matches input signals to library entries and applies the retrieved moves to compose the report. A study of Analyses distilled from 550 expert reports reveals a heavy-tailed distribution of 47-52 signal types spanning 13 move types. On two financial benchmarks across four LLM backbones, AnalysisBank increases the proportion of novel, data-grounded insights by 1.7-3.7x over structural-level baselines. Transfer to scientific writing suggests that the distinction generalizes beyond finance. Code and the distilled Analysis library are available at https://github.com/yajingyang/AnalysisBank.
FinRiskAtlas is introduced, a Chinese-language benchmark that evaluates financial LLMs along two complementary dimensions: operation execution under fixed evidence states and evidence-state control under evolving review conditions, and shows that broad financial capability scores do not fully capture where models are r...
Su-Yang Zhong, Jingzhe Zhu, Qi Xu et al.· 1 citation
Assessing the relationship between environmental, social and governance (ESG) practices and financial performance has become a central concern in sustainable finance. However, existing studies largely depend on commercial ESG ratings, which lack transparency and obscure the contribution of individual indicators. In a...
Dan-Qing Lin, Dan He, Yu Zhao· Business Strategy and the En...· 0 citations
Large language models (LLMs) have been increasingly used for financial document analysis, including earnings call transcripts (ECTs). Beyond generating standalone claims, users increasingly prefer grounded analyses that pair claims with verifiable citations from source documents to enable independent validation. Howeve...
Ying-Zhu Zhao, Vlad Pandelea, Han Yuan et al.· 0 citations
The results indicate that consistent relational patterns are present, although their strength varies across horizons and informational density, and suggests that sentiment analysis may be more appropriately understood as a mechanism for tracing knowledge flows within financial ecosystems rather than as a deterministic...
Péter Németh, Mária Bohdalová· European Conference on Knowl...· 0 citations
Investment institutions exert substantial influence on asset prices, liquidity, and market stability, making the ability to forecast their portfolio adjustments both academically and practically important. We study modeling investment institutions by fine-tuning large language models (LLMs) to predict next-quarter chan...
Yu-Xiang Cheng, Nan-Jiang Du, Qi-Da Mou et al.· IEEE Conference on Computati...· 0 citations