Benchmarking Classical and Transformer-Based Models for Document Sensitivity Classification

Benchmarking Generalization in Financial Statement Fraud Detection: robust evaluation and novel tasks

This work constructs and makes publicly available a comprehensive U.S. company dataset combining financial statements, summarized MD&A text, and fraud labels and achieves the best performance on the challenging CI-FSFD task, demonstrating the critical value of textual data and robust evaluation for reliable financial fraud detection.

Cross-validation-Based Hierarchical Decision Tree Framework for Dispersed Data Classification

A Multi-Analyst LLM Pipeline for Auditable Rule Discovery Across 68 Public Physiological Corpora

Open physiological corpora are heterogeneous: they use different sensors, labels, sampling rates, recording settings, and clinical endpoints. They can support detector design, but they do not directly specify which detector rules should be built for a new contactless monitoring platform. We report a controlled four-analyst large-language-model (LLM) workflow for converting 68 public physiological corpora, screened for commercial-use compatibility, into an auditable library of candidate rule shapes for prospective validation. Four independent commercial LLM families read the corpus documentation under a controlled prompt and produced 695 candidate rule markers (top-markers). Deduplication retained 649 rule records; a threshold-bounds audit then flagged 51 sanity violations for clamping or curator review. Cross-corpus consolidation produced 436 unique rule shapes. Gate-tagging against two hard invariants, native target-hardware channel availability and no multi-night per-patient personalization, identified 94 build-now detector components across four detector-family buckets. The pipeline does not produce a validated clinical detector. It produces an auditable engineering cascade in which analyst disagreement, threshold checks, curator review, and automated continuous-integration (CI) checks route literature-derived rules toward prospective hardware validation.

Diagnosing Fine-Grained Inconsistency Classification in Financial Disclosure Text

Financial disclosures may contain numerical, temporal, referential, factual, and policy inconsistencies that require different evidence and reasoning to diagnose. We study \emph{fine-grained inconsistency classification}: given a passage known to contain a conflict, the goal is to identify its type among 11 categories. Using a fixed snapshot of the synthetic SBID-FD benchmark, we compare frozen and fine-tuned encoders, evidence-augmented classifiers, prompted large language models, and LoRA-adapted generative models under a shared evaluation protocol. Task-specific adaptation yields large improvements over frozen representations, and a fine-tuned 300M encoder performs competitively with substantially larger prompted and adapted models. We further study whether localizing the conflicting claims improves classification through matched predicted-span, reference-span, and distractor-span conditions. The results show that automatically extracted evidence provides additional signal but recovers only part of the benefit obtained from reference spans. Per-class and confusion analyses further reveal that some inconsistency types are especially sensitive to localization quality, whereas others remain difficult even when the relevant evidence is supplied. These findings identify evidence localization and fine-grained type discrimination as distinct challenges and show that compact supervised encoders are strong baselines for this task.

A Leakage-Free Stacked Ensemble Method for Multiclass Classification

Multiclass classification is a fundamental problem across a wide range of domains. It is still challenging due to possession of high inter-class similarity, class imbalance datasets, and variability in data distributions. Rule-based classifiers such as XGBoost often achieve stronger performance on structured features, but they are limited in capturing smooth functional relationships among variables. Similarly, neural network models can represent complex nonlinear interactions but frequently suffer from overfitting and generalization issues. To address these limitations, we propose LFS-FRAME, a Leakage-Free Stacked ensemble framework that integrates functional learning using Kolmogorov-Arnold Networks (KAN) and rule-based learning via XGBoost for robust multiclass classification. The proposed framework constructs unbiased meta-features by employing a strict out-of-fold stacking strategy to ensure complete isolation between training and validation data hence preventing performance leakage. By learning over probabilistic outputs from heterogeneous base learners, the meta-classifier effectively exploits both global functional patterns and sharp decision boundaries present in the complex data. Experimental evaluations on multi-class datasets demonstrate that LFS-FRAME improves performance metrics, and overall accuracy is 89.85% in identifying major families and 81.74% in identifying sub-families relative to strong single-model baselines. These results highlight the effectiveness of leakage-free functional and rule-based stacking for reliable and generalizable multiclass classification.

Optimized Instance Alteration for Explaining and Assessing Robustness of Classifiers

In this work, we propose a unified approach for diagnosing misclassification and assessing the robustness of black-box classifiers. Central to our method is an optimization framework that modifies an instance so that the classifier predicts a specified target label, while ensuring that the modification remains easily explainable. The objective function contains two components: an explainability-aware $L_0$ (XA-$L_0$) penalty that promotes sparse and interpretable modifications, and a classifier loss objective that steers the perturbed instance toward the desired output. This integrated optimization formulation is used both to identify the underlying causes of misclassification and to evaluate robustness by determining how an instance can change within a tolerance region before being reassigned to another class. To quantify robustness, we introduce the Tolerance Region Confusion Matrix (TOR-Confusion Matrix), which measures a classifier's susceptibility by modeling the class-to-class transition probabilities induced by tolerance-bounded perturbations. We validate the proposed method on both image and tabular datasets, demonstrating its ability to jointly deliver interpretability and robustness assessment.