@inproceedings{goldsack-etal-2025-facts,
    title = "From Facts to Insights: A Study on the Generation and Evaluation of Analytical Reports for Deciphering Earnings Calls",
    author = "Goldsack, Tomas  and
      Wang, Yang  and
      Lin, Chenghua  and
      Chen, Chung-Chi",
    editor = "Rambow, Owen  and
      Wanner, Leo  and
      Apidianaki, Marianna  and
      Al-Khalifa, Hend  and
      Eugenio, Barbara Di  and
      Schockaert, Steven",
    booktitle = "Proceedings of the 31st International Conference on Computational Linguistics",
    month = jan,
    year = "2025",
    address = "Abu Dhabi, UAE",
    publisher = "Association for Computational Linguistics",
    url = "https://preview.aclanthology.org/fix-sig-urls/2025.coling-main.705/",
    pages = "10576--10593",
    abstract = "This paper explores the use of Large Language Models (LLMs) in the generation and evaluation of analytical reports derived from Earnings Calls (ECs). Addressing a current gap in research, we explore the generation of analytical reports with LLMs in a multi-agent framework, designing specialized agents that introduce diverse viewpoints and desirable topics of analysis into the report generation process. Through multiple analyses, we examine the alignment between generated and human-written reports and the impact of both individual and collective agents. Our findings suggest that the introduction of additional agents results in more insightful reports, although reports generated by human experts remain preferred in the majority of cases. Finally, we address the challenging issue of report evaluation, we examine the limitations and strengths of LLMs in assessing the quality of generated reports in different settings, revealing a significant correlation with human experts across multiple dimensions."
}