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cs.AI updates on arXiv.org

Policy Split: Incentivizing Dual-Mode Exploration in LLM Reinforcement with Dual-Mode Entropy Regularization METER: Evaluating Multi-Level Contextual Causal Reasoning in Large Language Models Think Before you Write: QA-Guided Reasoning for Character Descriptions in Books METRO: Towards Strategy Induction from Expert Dialogue Transcripts for Non-collaborative Dialogues Retrieval as Generation: A Unified Framework with Self-Triggered Information Planning Do LLMs Know Tool Irrelevance? Demystifying Structural Alignment Bias in Tool Invocations Enhancing Multimodal Large Language Models for Ancient Chinese Character Evolution Analysis via Glyph-Driven Fine-Tuning Exploring Knowledge Conflicts for Faithful LLM Reasoning: Benchmark and Method CocoaBench: Evaluating Unified Digital Agents in the Wild MathAgent: Adversarial Evolution of Constraint Graphs for Mathematical Reasoning Data Synthesis Efficient Training for Cross-lingual Speech Language Models Shared Emotion Geometry Across Small Language Models: A Cross-Architecture Study of Representation, Behavior, and Methodological Confounds A Systematic Analysis of the Impact of Persona Steering on LLM Capabilities Uncertainty-Aware Web-Conditioned Scientific Fact-Checking When Valid Signals Fail: Regime Boundaries Between LLM Features and RL Trading Policies When Verification Fails: How Compositionally Infeasible Claims Escape Rejection Mem$^2$Evolve: Towards Self-Evolving Agents via Co-Evolutionary Capability Expansion and Experience Distillation AOP-Smart: A RAG-Enhanced Large Language Model Framework for Adverse Outcome Pathway Analysis Advancing Polish Language Modeling through Tokenizer Optimization in the Bielik v3 7B and 11B Series TInR: Exploring Tool-Internalized Reasoning in Large Language Models Do BERT Embeddings Encode Narrative Dimensions? A Token-Level Probing Analysis of Time, Space, Causality, and Character in Fiction Generating Multiple-Choice Knowledge Questions with Interpretable Difficulty Estimation using Knowledge Graphs and Large Language Models Deep-Reporter: Deep Research for Grounded Multimodal Long-Form Generation Too Nice to Tell the Truth: Quantifying Agreeableness-Driven Sycophancy in Role-Playing Language Models Learning and Enforcing Context-Sensitive Control for LLMs Efficient Process Reward Modeling via Contrastive Mutual Information Computational Lesions in Multilingual Language Models Separate Shared and Language-specific Brain Alignment Bridging Linguistic Gaps: Cross-Lingual Mapping in Pre-Training and Dataset for Enhanced Multilingual LLM Performance Early Decisions Matter: Proximity Bias and Initial Trajectory Shaping in Non-Autoregressive Diffusion Language Models LLMs Should Incorporate Explicit Mechanisms for Human Empathy
BlueFin: Benchmarking LLM Agents on Financial Spreadsheets
Srivatsa Kundurthy, Clara Na, Colton Moraine, Anoushka Mohta, Ca · 2026-05-29 · via cs.AI updates on arXiv.org

We present BlueFin, a benchmark that tasks large language model (LLM) agents with synthesis, manipulation, and comprehension tasks over spreadsheet workbooks in the professional finance domain. Though estimates of the global population of paying users of spreadsheet software range in the hundreds of millions -- an order of magnitude more than the estimated global population of professional developers -- comparatively fewer resources have been devoted to exploring and expanding LLM capabilities in the spreadsheet domain, with fewer still dedicated to mirroring real occupational tasks encountered by those in professional finance roles. In response, we curate a set of 131 challenging, complex tasks with real-world relevance in the domain, containing 3,225 granular rubric criteria; notably, our rubric criteria and LM judge evaluations are validated by a team of expert human annotators, resulting in high-quality, granular evaluations of complex tasks that are difficult to verify programmatically but can be reliably evaluated by an LM judge agent. Our judge achieves parity with expert consensus ($α=0.826$) with a macro-F1 score of 0.839. Frontier LLMs demonstrate poor performance on the challenging benchmark, with the strongest LLMs achieving less than 50\% average scores across tasks -- models exhibit particular weaknesses in dynamic correctness. Our contributions include a dataset of examples across three categories of spreadsheet tasks, an open source harness and agentic evaluation framework, and a characterization of existing frontier models' performance on our benchmark.