Cognition and intelligence are skills that one is born with but can be developed during the individual’s lifetime. Verbal reasoning is the ability to think in words, i.e., the ability to solve ...

jfinqa is a benchmark for evaluating LLMs on Japanese financial numerical reasoning. Unlike existing benchmarks that focus on classification or simple lookup, jfinqa requires multi-step arithmetic ...

Numerical inductive reasoning refers to the process of identifying and extrapolating the rule involved in numeric materials. It is associated with calculation and shares the common activation of the ...

Tables store rich numerical data, but numerical reasoning over tables is still a challenge. In this paper, we find that the spreadsheet formula, which performs calculations on numerical values in ...

Abstract: Reasoning over Knowledge Graphs (KGs) plays a pivotal role in knowledge graph completion or question answering systems, providing richer and more accurate triples and attributes. As ...

This project was developed with the assistance of modern AI-powered development tools, including Cursor IDE and Tongyi Qianwen. All code has been carefully reviewed to ensure originality and ...

Recent literature in accounting and finance has documented that modern AI systems achieve superhuman performance across a range of foundational tasks in these fields. However, existing studies rarely ...