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A locally-built, LLM-digested index of recent arXiv papers in quant finance, geometry/topology, and statistical ML — keyword search served straight from SQLite on this machine.

168,657 papers · 148 categories

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275380106 · May 202619922001200920172026
48 results for misstatement correction

Study evaluates financial misstatement detection methods, highlighting evaluation process impact.

problem Detecting financial reports with high misstatement risk.
method Proposes a new, realistic evaluation framework focusing on misstatement rarity, time dimension, and detection latency.
result Evaluation process significantly impacts system performance, revealing model and feature type effectiveness.

RLFA estimates misstated monetary fraction with weighted sampling without replacement.

problem Estimating misstated monetary fraction with given accuracy and confidence.
method Developed new confidence sequences for weighted average of unknown values using randomized weighted sampling and side information.
result Adaptive methods improve accuracy of estimates based on side information's predictive power.

Neural networks help auditors efficiently assess financial statements by learning underlying data patterns.

problem Efficiently auditing large volumes of financial statements and journal entries.
method Vector Quantised-Variational Autoencoder (VQ-VAE) neural networks.
result VQ-VAE neural networks can learn a quantized representation of accounting data, uncovering latent factors and providing a representative audit sample.

We revisit the linearization theorems for proper Lie groupoids around general orbits (statements and proofs). In the the fixed point case (known as Zung's theorem) we give a shorter and more geometric proof, based on a Moser deformation argument. The passing to general orbits (Weinstein) is given a more conceptual inte…

2011-03-27abs ↗pdf ↗

We discuss martingales, detrending data, and the efficient market hypothesis for stochastic processes x(t) with arbitrary diffusion coefficients D(x,t). Beginning with x-independent drift coefficients R(t) we show that Martingale stochastic processes generate uncorrelated, generally nonstationary increments. Generally,…

2007-01-23abs ↗pdf ↗

We study actions of finitely generated groups on $\bbR$-trees under some stability hypotheses. We prove that either the group splits over some controlled subgroup (fixing an arc in particular), or the action can be obtained by gluing together actions of simple types: actions on simplicial trees, actions on lines, and a…

2006-07-12abs ↗pdf ↗

The policy gradient theorem describes the gradient of the expected discounted return with respect to an agent's policy parameters. However, most policy gradient methods drop the discount factor from the state distribution and therefore do not optimize the discounted objective. What do they optimize instead? This has be…

2019-06-17abs ↗pdf ↗

Nowadays, organizations collect vast quantities of accounting relevant transactions, referred to as 'journal entries', in 'Enterprise Resource Planning' (ERP) systems. The aggregation of those entries ultimately defines an organization's financial statement. To detect potential misstatements and fraud, international au…

2019-10-09abs ↗pdf ↗

A new model of learning corrects for chance to improve learning outcomes.

problem The importance of chance-corrected measures in learning.
method Developed two models: Informatron and AdaBook, based on empirical psychological results.
result Chance correction facilitates learning, as shown by computational results.

New method combines machine learning with data assimilation for model error correction.

problem Correcting model errors using sparse and noisy observations.
method Hybrid machine learning and data assimilation methods.
result Tendency correction outperforms resolvent correction in data assimilation experiments.

Localized Multidirectional Correction improves non-refusal target-response behavior in foundation models.

problem Controlled post-training refusal suppression in routed MoE and hybrid-MoE foundation models.
method Introduce Localized Multidirectional Correction (LoMC), a support-gated intervention framework.
result Substantially improves non-refusal target-response behavior while maintaining general capability under a compact intervention footprint.

Theoretical analysis shows LLMs can self-correct responses through in-context learning.

problem Understanding how large language models improve through self-correction.
method Theoretical analysis based on simplified alignment task, focusing on softmax attention, multi-head attention, and MLP blocks.
result LLMs can refine responses in an in-context way when given accurate self-examinations as rewards.

Study examines corrections to heterotic geometry on SU(3) manifolds.

problem Analyzing α2α'^2 corrections to heterotic supersymmetry algebra.
method Derives integrability condition and pure gauge correction from graviton equation of motion.
result Curvature of tangent bundle connection acquires a (0,2) component, disrupting semi-classical intuition.

We derive a closed formula for the Heegaard Floer correction terms of lens spaces in terms of the classical Dedekind sum and its generalization, the Dedekind-Rademacher sum. Our proof relies on a reciprocity formula for the correction terms established by Ozsvath and Szabo. A consequence of our result is that the Casso…

2011-05-23abs ↗pdf ↗

Bayesian method corrects for model selection multiplicity in regression.

problem Model selection multiplicity in regression analysis.
method Developed a Bayesian prior distribution based on Holm procedure analogy.
result Adequate multiplicity correction requires sparsity not provided by recommended priors.

In recent years several trading platforms appeared which provide a backtest engine to calculate historic performance of self designed trading strategies on underlying candle data. The construction of a correct working backtest engine is, however, a subtle task as shown by Maier-Paape and Platen (cf. arXiv:1412.5558 [q-…

2015-09-28abs ↗pdf ↗

This paper corrects the proof of the Theorem 2 from the Gower's paper \cite[page 5]{Gower:1982} as well as corrects the Theorem 7 from Gower's paper \cite{Gower:1986}. The first correction is needed in order to establish the existence of the kernel function used commonly in the kernel trick e.g. for kk-means clusterin…

2017-01-19abs ↗pdf ↗

The study examines methods to correct measurement error in nutritional epidemiology studies.

problem Measurement error in nutritional studies leads to biased and underconfident estimates.
method The article reviews various bias-correction models for exposure variables in nutritional epidemiology.
result Bias-correction methods are essential for accurate inference in nutritional studies.

This paper improves deep learning model consistency through ensemble methods.

problem Consistency and correct-consistency issues in deep learning models.
method Formal definition of consistency and correct-consistency, proving ensemble improvement, proposing dynamic snapshot ensemble method.
result Ensemble methods can improve correct-consistency of deep learning models.

UCPO improves diversity in reinforcement learning models, maintaining high accuracy.

problem RLVR objectives often lead to diversity collapse, reducing coverage of correct solutions.
method UCPO adds a conditional uniformity penalty to GRPO, redistributing probability mass.
result UCPO improves Pass@K and diversity while maintaining competitive Pass@1 accuracy.

Leveraging weak or noisy supervision for building effective machine learning models has long been an important research problem. Its importance has further increased recently due to the growing need for large-scale datasets to train deep learning models. Weak or noisy supervision could originate from multiple sources i…

2019-11-10abs ↗pdf ↗

This paper corrects climate model biases using a factor model approach.

problem Systematic biases in GCM outputs due to unobserved confounders.
method Factor model approach to learn latent confounders from historical data and apply them to enhance bias correction.
result Significant improvements in the accuracy of precipitation outputs.

We present a general formalism for incorporating the string corrections in generalised geometry, which necessitates the extension of the generalised tangent bundle. Not only are such extensions obstructed, string symmetries and the existence of a well-defined effective action require a precise choice of the (generalise…

2014-07-28abs ↗pdf ↗

There is a gap in the proof of the main theorem in the article [ShCh13a] on optimal bounds for the Morse lemma in Gromov-hyperbolic spaces. We correct this gap, showing that the main theorem of [ShCh13a] is correct. We also describe a computer certification of this result.

2018-10-10abs ↗pdf ↗

The paper examines when importance weighting is needed for nonparametric and misspecified models.

problem When is importance weighting correction needed for covariate shift adaptation?
method Analysis of IW-corrected kernel ridge regression in various settings.
result The importance weighting correction is needed for nonparametric and misspecified models to obtain the best approximation of the true unknown function.

DisCor corrects reinforcement learning issues by re-weighting collected data.

problem Reinforcement learning algorithms struggle with instability and sensitivity to hyperparameters.
method DisCor reweights collected data to mitigate issues caused by the distribution of experience.
result DisCor improves reinforcement learning in challenging settings like multi-task learning and noisy reward signals.

A neural framework corrects bias in estimating individual treatment effects.

problem Estimating individual treatment effects from observational data.
method An anchored neural architecture and precision-corrected intersection-bound inference.
result Corrected bias and maintained nominal coverage in high-dimensional settings.

Fault-tolerant neural networks inspired by biological error correction codes.

problem Achieving reliable computation with unreliable neurons.
method Using biological error correction codes from grid cells in the mammalian cortex to develop a fault-tolerant neural network.
result Noisy biological neurons operate below a fault-tolerance threshold, suggesting a mechanism for reliable computation in the brain.

The paper corrects bias in fluid approximation for better decision-making in stochastic optimization.

problem Bias introduced by using mean values in fluid approximation leads to suboptimal decisions.
method Identifying a decision-corrected point estimate that yields optimal decisions.
result A corrected point estimate exists under certain conditions and can be computed algorithmically.

This is a corrected version of my paper "Application of integral geometry to minimal surfaces" appeared in International J. Math. vol. 4 Nr. 1 (1993), 89-111. The correction concerns Proposition 3.5. We discuss this correction in Appendix to the original version of my published paper by reproducing our correspondence w…

2014-01-21abs ↗pdf ↗

Derives log-corrections in AdS4/CFT3 using supergravity localization.

problem Factorizing log-corrections in AdS4/CFT3.
method Supergravity localization, Atiyah-Singer index theorem, fixed points (NUTs), fixed two-manifolds (Bolts).
result General fixed-point formula for log-corrections in large N expansion.