Diagnosing Fine-Grained Inconsistency Classification in Financial Disclosure Text

תקציר מקורי באנגליתarXiv:2607.26368v3 Announce Type: replace-cross Abstract: Financial disclosures may contain numerical, temporal, referential, factual, and policy inconsistencies that require different evidence and reasoning to diagnose. We study 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