AI RESEARCH
FinVerBench: Benchmark Validity and Calibration in Large Language Model Financial Statement Verification
arXiv CS.AI
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We introduce FinVerBench, a benchmark and validity study for financial statement verification: determining whether a set of corporate financial statements is numerically consistent from the information shown to the model. FinVerBench is built from SEC 10-K XBRL filings for 43 S&P 500 companies and defines a four-category error taxonomy covering arithmetic, cross-statement linkage, year-over-year, and magnitude perturbations. We attempt fifteen contemporary LLM evaluations and report fourteen com