Can LLM Agents Be CFOs? A Benchmark for Resource Allocation in Dynamic Enterprise Environments

Large language models (LLMs) have enabled agentic systems that can reason, plan, and act across complex tasks, but it remains unclear whether they can allocate resources effectively under uncertainty. Unlike short-horizon reactive decisions, allocation requires committing scarce resources over time while balancing competing objectives and preserving flexibility for future needs. We introduce EnterpriseArena, the first benchmark for evaluating agents on long-horizon enterprise resource allocation. It instantiates CFO-style decision-making in a 132-month enterprise simulator combining firm-level financial data, anonymized business documents, macroeconomic and industry signals, and expert-validated operating rules. The environment is partially observable and reveals the state only through budgeted organizational tools, forcing agents to trade off information acquisition against conserving scarce resources. Experiments on eleven advanced LLMs show that this setting remains highly challenging: only 16% of runs survive the full horizon, and larger models do not reliably outperform smaller ones. These results identify long-horizon resource allocation under uncertainty as a distinct capability gap for current LLM agents.

Conv-FinRe: A Conversational and Longitudinal Benchmark for Utility-Grounded Financial Recommendation

Most recommendation benchmarks evaluate how well a model imitates user behavior. In financial advisory, however, observed actions can be noisy or short-sighted under market volatility and may conflict with a user's long-term goals. Treating what users chose as the sole ground truth, therefore, conflates behavioral imitation with decision quality. We introduce Conv-FinRe, a conversational and longitudinal benchmark for stock recommendation that evaluates LLMs beyond behavior matching. Given an onboarding interview, step-wise market context, and advisory dialogues, models must generate rankings over a fixed investment horizon. Crucially, Conv-FinRe provides multi-view references that distinguish descriptive behavior from normative utility grounded in investor-specific risk preferences, enabling diagnosis of whether an LLM follows rational analysis, mimics user noise, or is driven by market momentum. We build the benchmark from real market data and human decision trajectories, instantiate controlled advisory conversations, and evaluate a suite of state-of-the-art LLMs. Results reveal a persistent tension between rational decision quality and behavioral alignment: models that perform well on utility-based ranking often fail to match user choices, whereas behaviorally aligned models can overfit short-term noise. The dataset is publicly released on Hugging Face, and the codebase is available on GitHub.

The CLEF-2026 FinMMEval Lab: Multilingual and Multimodal Evaluation of Financial AI Systems

We present the setup and the tasks of the FinMMEval Lab at CLEF 2026, which introduces the first multilingual and multimodal evaluation framework for financial Large Language Models (LLMs). While recent advances in financial natural language processing have enabled automated analysis of market reports, regulatory documents, and investor communications, existing benchmarks remain largely monolingual, text-only, and limited to narrow subtasks. FinMMEval 2026 addresses this gap by offering three interconnected tasks that span financial understanding, reasoning, and decision-making: Financial Exam Question Answering, Multilingual Financial Question Answering (PolyFiQA), and Financial Decision Making. Together, these tasks provide a comprehensive evaluation suite that measures models' ability to reason, generalize, and act across diverse languages and modalities. The lab aims to promote the development of robust, transparent, and globally inclusive financial AI systems, with datasets and evaluation resources publicly released to support reproducible research.

Ebisu: Benchmarking Large Language Models in Japanese Finance

Japanese finance combines agglutinative, head-final linguistic structure, mixed writing systems, and high-context communication norms that rely on indirect expression and implicit commitment, posing a substantial challenge for LLMs. We introduce Ebisu, a benchmark for native Japanese financial language understanding, comprising two linguistically and culturally grounded, expert-annotated tasks: JF-ICR, which evaluates implicit commitment and refusal recognition in investor-facing Q&A, and JF-TE, which assesses hierarchical extraction and ranking of nested financial terminology from professional disclosures. We evaluate a diverse set of open-source and proprietary LLMs spanning general-purpose, Japanese-adapted, and financial models. Results show that even state-of-the-art systems struggle on both tasks. While increased model scale yields limited improvements, language- and domain-specific adaptation does not reliably improve performance, leaving substantial gaps unresolved. Ebisu provides a focused benchmark for advancing linguistically and culturally grounded financial NLP. All datasets and evaluation scripts are publicly released.

MedViz: An Agent-based, Visual-guided Research Assistant for Navigating Biomedical Literature

Biomedical researchers face increasing challenges in navigating millions of publications in diverse domains. Traditional search engines typically return articles as ranked text lists, offering little support for global exploration or in-depth analysis. Although recent advances in generative AI and large language models have shown promise in tasks such as summarization, extraction, and question answering, their dialog-based implementations are poorly integrated with literature search workflows. To address this gap, we introduce MedViz, a visual analytics system that integrates multiple AI agents with interactive visualization to support the exploration of the large-scale biomedical literature. MedViz combines a semantic map of millions of articles with agent-driven functions for querying, summarizing, and hypothesis generation, allowing researchers to iteratively refine questions, identify trends, and uncover hidden connections. By bridging intelligent agents with interactive visualization, MedViz transforms biomedical literature search into a dynamic, exploratory process that accelerates knowledge discovery.

EHRNavigator: A Multi-Agent System for Patient-Level Clinical Question Answering over Heterogeneous Electronic Health Records

Clinical decision-making increasingly relies on timely and context-aware access to patient information within Electronic Health Records (EHRs), yet most existing natural language question-answering (QA) systems are evaluated solely on benchmark datasets, limiting their practical relevance. To overcome this limitation, we introduce EHRNavigator, a multi-agent framework that harnesses AI agents to perform patient-level question answering across heterogeneous and multimodal EHR data. We assessed its performance using both public benchmark and institutional datasets under realistic hospital conditions characterized by diverse schemas, temporal reasoning demands, and multimodal evidence integration. Through quantitative evaluation and clinician-validated chart review, EHRNavigator demonstrated strong generalization, achieving 86% accuracy on real-world cases while maintaining clinically acceptable response times. Overall, these findings confirm that EHRNavigator effectively bridges the gap between benchmark evaluation and clinical deployment, offering a robust, adaptive, and efficient solution for real-world EHR question answering.

FinCriticalED: A Visual Benchmark for Financial Fact-Level OCR Evaluation

We introduce FinCriticalED (Financial Critical Error Detection), a visual benchmark for evaluating OCR and vision language models on financial documents at the fact level. Financial documents contain visually dense and table heavy layouts where numerical and temporal information is tightly coupled with structure. In high stakes settings, small OCR mistakes such as sign inversion or shifted dates can lead to materially different interpretations, while traditional OCR metrics like ROUGE and edit distance capture only surface level text similarity. \ficriticaled provides 500 image-HTML pairs with expert annotated financial facts covering over seven hundred numerical and temporal facts. It introduces three key contributions. First, it establishes the first fact level evaluation benchmark for financial document understanding, shifting evaluation from lexical overlap to domain critical factual correctness. Second, all annotations are created and verified by financial experts with strict quality control over signs, magnitudes, and temporal expressions. Third, we develop an LLM-as-Judge evaluation pipeline that performs structured fact extraction and contextual verification for visually complex financial documents. We benchmark OCR systems, open source vision language models, and proprietary models on FinCriticalED. Results show that although the strongest proprietary models achieve the highest factual accuracy, substantial errors remain in visually intricate numerical and temporal contexts. Through quantitative evaluation and expert case studies, FinCriticalED provides a rigorous foundation for advancing visual factual precision in financial and other precision critical domains.

Memorization in Large Language Models in Medicine: Prevalence, Characteristics, and Implications

Large Language Models (LLMs) have demonstrated significant potential in medicine. To date, LLMs have been widely applied to tasks such as diagnostic assistance, medical question answering, and clinical information synthesis. However, a key open question remains: to what extent do LLMs memorize medical training data. In this study, we present the first comprehensive evaluation of memorization of LLMs in medicine, assessing its prevalence (how frequently it occurs), characteristics (what is memorized), volume (how much content is memorized), and potential downstream impacts (how memorization may affect medical applications). We systematically analyze common adaptation scenarios: (1) continued pretraining on medical corpora, (2) fine-tuning on standard medical benchmarks, and (3) fine-tuning on real-world clinical data, including over 13,000 unique inpatient records from Yale New Haven Health System. The results demonstrate that memorization is prevalent across all adaptation scenarios and significantly higher than reported in the general domain. Memorization affects both the development and adoption of LLMs in medicine and can be categorized into three types: beneficial (e.g., accurate recall of clinical guidelines and biomedical references), uninformative (e.g., repeated disclaimers or templated medical document language), and harmful (e.g., regeneration of dataset-specific or sensitive clinical content). Based on these findings, we offer practical recommendations to facilitate beneficial memorization that enhances domain-specific reasoning and factual accuracy, minimize uninformative memorization to promote deeper learning beyond surface-level patterns, and mitigate harmful memorization to prevent the leakage of sensitive or identifiable patient information.

MMAFFBen: A Multilingual and Multimodal Affective Analysis Benchmark for Evaluating LLMs and VLMs

Large language models and vision-language models (which we jointly call LMs) have transformed NLP and CV, demonstrating remarkable potential across various fields. However, their capabilities in affective analysis (i.e. sentiment analysis and emotion detection) remain underexplored. This gap is largely due to the absence of comprehensive evaluation benchmarks, and the inherent complexity of affective analysis tasks. In this paper, we introduce MMAFFBen, the first extensive open-source benchmark for multilingual multimodal affective analysis. MMAFFBen encompasses text, image, and video modalities across 35 languages, covering four key affective analysis tasks: sentiment polarity, sentiment intensity, emotion classification, and emotion intensity. Moreover, we construct the MMAFFIn dataset for fine-tuning LMs on affective analysis tasks, and further develop MMAFFLM-3b and MMAFFLM-7b based on it. We evaluate various representative LMs, including GPT-4o-mini, providing a systematic comparison of their affective understanding capabilities. This project is available at https://github.com/lzw108/MMAFFBen.

FinTagging: An LLM-ready Benchmark for Extracting and Structuring Financial Information

We introduce FinTagging, the first full-scope, table-aware XBRL benchmark designed to evaluate the structured information extraction and semantic alignment capabilities of large language models (LLMs) in the context of XBRL-based financial reporting. Unlike prior benchmarks that oversimplify XBRL tagging as flat multi-class classification and focus solely on narrative text, FinTagging decomposes the XBRL tagging problem into two subtasks: FinNI for financial entity extraction and FinCL for taxonomy-driven concept alignment. It requires models to jointly extract facts and align them with the full 10k+ US-GAAP taxonomy across both unstructured text and structured tables, enabling realistic, fine-grained evaluation. We assess a diverse set of LLMs under zero-shot settings, systematically analyzing their performance on both subtasks and overall tagging accuracy. Our results reveal that, while LLMs demonstrate strong generalization in information extraction, they struggle with fine-grained concept alignment, particularly in disambiguating closely related taxonomy entries. These findings highlight the limitations of existing LLMs in fully automating XBRL tagging and underscore the need for improved semantic reasoning and schema-aware modeling to meet the demands of accurate financial disclosure. Code is available at our GitHub repository and data is at our Hugging Face repository.