Noise-Robust Financial Numerical Entity Attribute Tagging

• URL: http://arxiv.org/abs/2605.24910v1
• Date: Sun, 24 May 2026 07:31:34 GMT
• Title: Noise-Robust Financial Numerical Entity Attribute Tagging
• Abstract summary: Existing studies primarily focus on concept name prediction and face two important limitations.<n>textscNORA uses task-aware instance-specific weighting to attenuate the influence of noisy labels during training.<n>textbfAttributes (textscNORA) is robust under both unfiltered and noise-filtered test settings.
• Score: 0.0
• License: http://creativecommons.org/licenses/by/4.0/
• Abstract: Financial Numerical Entity (FNE) understanding aims to recover the meaning of numerical mentions in financial reports. Existing studies primarily focus on concept name prediction and face two important limitations. First, labels derived from inline XBRL may contain errors because filings are usually prepared manually. Second, other important FNE attributes, such as reporting-time relation, measurement scale, and accounting sign, are less emphasized. We propose \textbf{NO}ise-\textbf{R}obust Tagging for Rich Financial Numerical Entity \textbf{A}ttributes (\textsc{NORA}) to address these gaps. NORA uses task-aware instance-specific weighting to attenuate the influence of noisy labels during training, and we further propose the Neighborhood Prior-adjusted KNN (NPK) filtering method for more reliable evaluation on real-world noisy test sets. In addition, we construct a large-scale benchmark containing 6.6 million instances with multi-attribute labels and filing metadata. Experiments show that \textsc{NORA} performs strongly compared with state-of-the-art noisy-label baselines, including Co-teaching, Mixup, SSR, and SelfMix. Moreover, NORA is robust under both unfiltered and noise-filtered test settings. It achieves the best Accuracy, Macro F1, and Weighted F1 for concept name and time-relation prediction, while remaining competitive on scale and sign prediction. These results demonstrate the value of jointly modeling rich FNE attributes while accounting for label noise in real-world financial filings.

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