Retrieval-augmented generation (RAG) has become a widely adopted paradigm for realistic financial analysis over financial documents. However, existing benchmarks fail to capture realistic financial analysis settings that involve cross-document retrieval, multi-page evidence integration, and diverse analytical tasks. To address this gap, we introduce FinMRAGBench, a comprehensive multi-modal financial RAG benchmark in which most questions require retrieving evidence scattered across multiple pages and documents, constructed from large-scale real-world annual reports and comprising 887 expert-verified QA pairs spanning five representative financial analysis tasks. Moreover, we introduce FinMRAGAgent, an agent trained on high-quality agentic trajectories following the reasoning-and-acting (ReAct) paradigm, capable of dynamic tool invocation and multi-step financial analysis. Our extensive experiments show that current multi-modal RAG systems still struggle with incomplete retrieval and complex financial reasoning. In contrast, FinMRAGAgent achieves the strongest overall performance across all models, demonstrating that our structured reasoning approach significantly enhances multi-modal RAG in realistic financial scenarios. The code and data are available at https://github.com/sqyangit/FinMRAGBench.

Debt collection is a critical negotiation task in the financial industry, with strong practical relevance and exceptional academic value as a behaviorally rich, high-stakes testbed for human-centered dialogue systems. While large language models (LLMs) have shown promise in dialogue and negotiation, effectively evaluating their performance in this complex scenarios remains a major challenge: existing benchmarks uniformly assume users to be static, rational agents with fixed preferences, failing to capture the rich behavioral heterogeneity inherent in real-world debt collection. To bridge this gap, we propose DebtBench, the first public persona-enriched debt collection benchmark, that highlights behavioral heterogeneity in negotiation. Moreover, we develop DebtGPT, a debt collection agent trained to jointly optimize financial recovery and interaction experience. Our experimental results, using 16 state-of-the-art LLMs, find that most existing models struggle in this complex but realistic scenarios, whereas DebtGPT outperforms all open-source baselines and achieves performance on par with GPT-4o. The code and data are available at https://github.com/yyuhhhh13/DebtNegotiation.

With the rapid advancement of Large Language Models (LLMs), there is an increasing need for challenging benchmarks to evaluate their capabilities in handling complex tabular data. However, existing benchmarks are either based on outdated data setups or focus solely on simple, flat table structures. In this paper, we introduce **RealHiTBench**, a comprehensive benchmark designed to evaluate the performance of both LLMs and Multimodal LLMs (MLLMs) across a variety of input formats for complex tabular data, including LaTeX, HTML, and PNG. RealHiTBench also includes a diverse collection of tables with intricate structures, spanning a wide range of task types. Our experimental results, using **25** state-of-the-art LLMs, demonstrate that RealHiTBench is indeed a challenging benchmark. Moreover, we also develop TreeThinker, a tree-based agent that organizes hierarchical headers into a tree structure for enhanced tabular reasoning, validating the importance of improving LLMs’ perception of table hierarchies. We hope that our work will inspire further research on tabular data reasoning and the development of more robust models. The code and data are available at https://github.com/cspzyy/RealHiTBench.

Existing techniques extract term candidates by looking for internal and contextual information associated with domain specific terms. The algorithms always face the dilemma that fewer features are not enough to distinguish terms from non-terms whereas more features lead to more conflicts among selected features. This paper presents a novel approach for term extraction based on delimiters which are much more stable and domain independent. The proposed approach is not as sensitive to term frequency as that of previous works. This approach has no strict limit or hard rules and thus they can deal with all kinds of terms. It also requires no prior domain knowledge and no additional training to adapt to new domains. Consequently, the proposed approach can be applied to different domains easily and it is especially useful for resource-limited domains. Evaluations conducted on two different domains for Chinese term extraction show significant improvements over existing techniques which verifies its efficiency and domain independent nature. Experiments on new term extraction indicate that the proposed approach can also serve as an effective tool for domain lexicon expansion.