arXiv subjects

Hsin-Min Lu

Publications and source records attributed to Hsin-Min Lu.

3 recordsLinked to original sources

arXiv2026

Noise-Robust Financial Numerical Entity Attribute Tagging

Financial Numerical Entity (FNE) understanding aims to recover the meaning of numerical mentions in financial reports. Existing studies primarily focus on concept name prediction and face two important limitations. First, labels derived from inline XBRL may contain errors because filings are usually prepared manually. Second, other important FNE attributes, such as reporting-time relation, measurement scale, and accounting sign, are less emphasized. We propose \textbf{NO}ise-\textbf{R}obust Tagging for Rich Financial Numerical Entity \textbf{A}ttributes (\textsc{NORA}) to address these gaps. NORA uses task-aware instance-specific weighting to attenuate the influence of noisy labels during training, and we further propose the Neighborhood Prior-adjusted KNN (NPK) filtering method for more reliable evaluation on real-world noisy test sets. In addition, we construct a large-scale benchmark containing 6.6 million instances with multi-attribute labels and filing metadata. Experiments show that \textsc{NORA} performs strongly compared with state-of-the-art noisy-label baselines, including Co-teaching, Mixup, SSR, and SelfMix. Moreover, NORA is robust under both unfiltered and noise-filtered test settings. It achieves the best Accuracy, Macro F1, and Weighted F1 for concept name and time-relation prediction, while remaining competitive on scale and sign prediction. These results demonstrate the value of jointly modeling rich FNE attributes while accounting for label noise in real-world financial filings.

cs.AI↗

arXiv2025

Utilizing Pre-trained and Large Language Models for 10-K Items Segmentation

Extracting specific items from 10-K reports is challenging due to variations in document formats and item presentation. To improve over traditional rule-based approaches, this study introduces and compares two advanced item segmentation methods: (1) GPT4ItemSeg, using a novel line-ID-based prompting mechanism to utilize a large language model, ChatGPT-4o, for item segmentation, and (2) BERT4ItemSeg, combining a pre-trained language model, BERT, with a Bi-LSTM model in a hierarchical structure to overcome context window constraints. Trained and evaluated on 3,737 annotated 10-K reports, BERT4ItemSeg achieves a macro-F1 of 0.9825, surpassing GPT4ItemSeg (0.9567), conditional random field (0.9818), and rule-based methods (0.9048) for core items (1, 1A, 3, and 7). These approaches enhance item segmentation performance, improving text analytics in accounting and finance. BERT4ItemSeg offers satisfactory item segmentation performance, while GPT4ItemSeg can easily adapt to regulatory changes. Together, they provide an extensible framework for 10-K item segmentation that supports reliable and reproducible results.

q-fin.GN↗

arXiv2023

Multiscale Feature Learning Using Co-Tuplet Loss for Offline Handwritten Signature Verification

Handwritten signature verification, crucial for legal and financial institutions, faces challenges including inter-writer similarity, intra-writer variations, and limited signature samples. To address these, we introduce the MultiScale Signature feature learning Network (MS-SigNet) with the co-tuplet loss, a novel metric learning loss designed for offline handwritten signature verification. MS-SigNet learns both global and regional signature features from multiple spatial scales, enhancing feature discrimination. This approach effectively distinguishes genuine signatures from skilled forgeries by capturing overall strokes and detailed local differences. The co-tuplet loss, focusing on multiple positive and negative examples, overcomes the limitations of typical metric learning losses by addressing inter-writer similarity and intra-writer variations and emphasizing informative examples. The code is available at https://github.com/ashleyfhh/MS-SigNet. We also present HanSig, a large-scale Chinese signature dataset to support robust system development for this language. The dataset is accessible at https://github.com/hsinmin/HanSig. Experimental results on four benchmark datasets in different languages demonstrate the promising performance of our method in comparison to state-of-the-art approaches.

cs.CV↗