We study the problem of automatically annotating relevant numerals (GAAP metrics) occurring in the financial documents with their corresponding XBRL tags. Different from prior works, we investigate the feasibility of solving this extreme classification problem using a generative paradigm through instruction tuning of Large Language Models (LLMs). To this end, we leverage metric metadata informationto frame our target outputs while proposing a parameter efficient solution for the task using LoRA. We perform experiments on two recently released financial numeric labeling datasets. Our proposed model, **FLAN-FinXC**, achieves new state-of-the-art performances on both the datasets, outperforming several strong baselines. We explain the better scores of our proposed model by demonstrating its capability for zero-shot as well as the least frequently occurring tags. Also, even when we fail to predict the XBRL tags correctly, our generated output has substantial overlap with the ground-truth in majority of the cases.

Existing works on Aspect Sentiment Triplet Extraction (ASTE) explicitly focus on developing more efficient fine-tuning techniques for the task. Instead, our motivation is to come up with a generic approach that can improve the downstream performances of multiple ABSA tasks simultaneously. Towards this, we present CONTRASTE, a novel pre-training strategy using CONTRastive learning to enhance the ASTE performance. While we primarily focus on ASTE, we also demonstrate the advantage of our proposed technique on other ABSA tasks such as ACOS, TASD, and AESC. Given a sentence and its associated (aspect, opinion, sentiment) triplets, first, we design aspect-based prompts with corresponding sentiments masked. We then (pre)train an encoder-decoder model by applying contrastive learning on the decoder-generated aspect-aware sentiment representations of the masked terms. For fine-tuning the model weights thus obtained, we then propose a novel multi-task approach where the base encoder-decoder model is combined with two complementary modules, a tagging-based Opinion Term Detector, and a regression-based Triplet Count Estimator. Exhaustive experiments on four benchmark datasets and a detailed ablation study establish the importance of each of our proposed components as we achieve new state-of-the-art ASTE results.

Automatic summarization of legal case judgments is a practically important problem that has attracted substantial research efforts in many countries. In the context of the Indian judiciary, there is an additional complexity – Indian legal case judgments are mostly written in complex English, but a significant portion of India’s population lacks command of the English language. Hence, it is crucial to summarize the legal documents in Indian languages to ensure equitable access to justice. While prior research primarily focuses on summarizing legal case judgments in their source languages, this study presents a pioneering effort toward cross-lingual summarization of English legal documents into Hindi, the most frequently spoken Indian language. We construct the first high-quality legal corpus comprising of 3,122 case judgments from prominent Indian courts in English, along with their summaries in both English and Hindi, drafted by legal practitioners. We benchmark the performance of several diverse summarization approaches on our corpus and demonstrate the need for further research in cross-lingual summarization in the legal domain.

Summarization of legal case judgement documents is a challenging problem in Legal NLP. However, not much analyses exist on how different families of summarization models (e.g., extractive vs. abstractive) perform when applied to legal case documents. This question is particularly important since many recent transformer-based abstractive summarization models have restrictions on the number of input tokens, and legal documents are known to be very long. Also, it is an open question on how best to evaluate legal case document summarization systems. In this paper, we carry out extensive experiments with several extractive and abstractive summarization methods (both supervised and unsupervised) over three legal summarization datasets that we have developed. Our analyses, that includes evaluation by law practitioners, lead to several interesting insights on legal summarization in specific and long document summarization in general.

Structured Sentiment Analysis (SSA) deals with extracting opinion tuples in a text, where each tuple (h, e, t, p) consists of h, the holder, who expresses a sentiment polarity p towards a target t through a sentiment expression e. While prior works explore graph-based or sequence labeling-based approaches for the task, we in this paper present a novel unified generative method to solve SSA, a SemEval2022 shared task. We leverage a BART-based encoder-decoder architecture and suitably modify it to generate, given a sentence, a sequence of opinion tuples. Each generated tuple consists of seven integers respectively representing the indices corresponding to the start and end positions of the holder, target, and expression spans, followed by the sentiment polarity class associated between the target and the sentiment expression. We perform rigorous experiments for both Monolingual and Cross-lingual subtasks, and achieve competitive Sentiment F1 scores on the leaderboard in both settings.

Despite tremendous progress in automatic summarization, state-of-the-art methods are predominantly trained to excel in summarizing short newswire articles, or documents with strong layout biases such as scientific articles or government reports. Efficient techniques to summarize financial documents, discussing facts and figures, have largely been unexplored, majorly due to the unavailability of suitable datasets. In this work, we present ECTSum, a new dataset with transcripts of earnings calls (ECTs), hosted by publicly traded companies, as documents, and experts-written short telegram-style bullet point summaries derived from corresponding Reuters articles. ECTs are long unstructured documents without any prescribed length limit or format. We benchmark our dataset with state-of-the-art summarization methods across various metrics evaluating the content quality and factual consistency of the generated summaries. Finally, we present a simple yet effective approach, ECT-BPS, to generate a set of bullet points that precisely capture the important facts discussed in the calls.

Aspect Sentiment Triplet Extraction (ASTE) deals with extracting opinion triplets, consisting of an opinion target or aspect, its associated sentiment, and the corresponding opinion term/span explaining the rationale behind the sentiment. Existing research efforts are majorly tagging-based. Among the methods taking a sequence tagging approach, some fail to capture the strong interdependence between the three opinion factors, whereas others fall short of identifying triplets with overlapping aspect/opinion spans. A recent grid tagging approach on the other hand fails to capture the span-level semantics while predicting the sentiment between an aspect-opinion pair. Different from these, we present a tagging-free solution for the task, while addressing the limitations of the existing works. We adapt an encoder-decoder architecture with a Pointer Network-based decoding framework that generates an entire opinion triplet at each time step thereby making our solution end-to-end. Interactions between the aspects and opinions are effectively captured by the decoder by considering their entire detected spans while predicting their connecting sentiment. Extensive experiments on several benchmark datasets establish the better efficacy of our proposed approach, especially in recall, and in predicting multiple and aspect/opinion-overlapped triplets from the same review sentence. We report our results both with and without BERT and also demonstrate the utility of domain-specific BERT post-training for the task.