arXiv:2605.29586v1 Announce Type: new Abstract: We introduce FinVerBench, a benchmark and validity study for financial statement verification: determining whether a set of corporate financial statements is numerically consistent from the information shown to the model. FinVerBench is built from SEC 10-K XBRL filings for 43 S&P 500 companies and defines a four-category error taxonomy covering arithmetic, cross-statement linkage, year-over-year, and magnitude perturbations. We attempt fifteen contemporary LLM evaluations and report fourteen complete runs; a Gemini 2.5 Pro run is excluded from th

Source: arXiv cs.AI — read the full report at the original publisher.

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