אבחון אי-עקביות עדינה בטקסטי דיווח פיננסי

תקציר מקורי באנגליתarXiv:2607.26368v1 Announce Type: new Abstract: Financial disclosures contain numerical claims, temporal statements, entity references, policy commitments, and risk descriptions that may conflict in qualitatively different ways. Detecting a conflict is only the first step: review workflows may also need to determine its type, since numerical, temporal, referential, factual, and normative inconsistencies require different evidence and downstream checks. We study this problem as fine-grained inconsistency classification. Using a fixed 5,940-instance snapshot of SBID-FD, a synthetic financial-disclosure benchmark with 11 inconsistency labels and paired reference evidence spans, we compare frozen embedding classifiers, fine-tuned encoders, evidence-augmented classifiers, prompted large languag