| 标题 |
 Can earnings conference calls tell more lies? A contrastive multimodal dialogue network for advanced financial statement fraud detection |
| 网址 | |
| DOI | |
| 其它 |
Abstract Financial statement frauds by listed firms pose significant challenges to public investors and jeopardize the stability of financial markets. Previous studies have identified deceptive verbal and vocal cues from earnings conference calls as indicators of financial statement fraud. However, these studies only extracted managers' verbal and vocal cues separately over the entire call, neglecting the utterance-level fusion between verbal and vocal cues as well as the multi-turn interaction between analysts and managers. To fill this gap, we develop a novel end-to-end contrastive multimodal dialogue network (CMMD) that considers both verbal-vocal fusion and multi-role interactions to uncover hidden deceptive cues in earnings conference calls. The proposed model comprises two core modules, namely, the Multimodal Fusion Learning module and the Dialogue Interaction Learning module...... |
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(2025-6-4)
null
C.Cat
学霸业
GingerF
学术雷锋
清风徐来
吃葡萄不吐葡萄皮
Criminology34
June
无极微光
Mic
auqkhter
秋风
sanvva
may
俊逸的映易
以七
v0id
初景
散逸层梦游
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