Ireland

Publicly traded companies are required to submit periodic reports with eXtensive Business Reporting Language (XBRL) word-level tags. Manually tagging the reports is tedious and costly. We, therefore, introduce XBRL tagging as a new entity extraction task for the financial domain and release FiNER-139, a dataset of 1.1M sentences with gold XBRL tags. Unlike typical entity extraction datasets, FiNER-139 uses a much larger label set of 139 entity types. Most annotated tokens are numeric, with the correct tag per token depending mostly on context, rather than the token itself. We show that subword fragmentation of numeric expressions harms BERT&#39;s performance, allowing word-level BILSTMs to perform better. To improve BERT&#39;s performance, we propose two simple and effective solutions that replace numeric expressions with pseudo-tokens reflecting original token shapes and numeric magnitudes. We also experiment with FIN-BERT, an existing BERT model for the financial domain, and release our own BERT (SEC-BERT), pre-trained on financial filings, which performs best. Through data and error analysis, we finally identify possible limitations to inspire future work on XBRL tagging.

ACL 2022

FiNER: Financial Numeric Entity Recognition for XBRL Tagging

named-entity-recognition

xbrl

fintech

financial

tagging

applications

deep-learning

finance

# Welcome everyone to ACL 2022!

The 60th Annual Meeting of the Association for Computational Linguistics is taking place May 22-27, 2022 as a hybrid event, in Dublin and online. We are happy to welcome all of you to this anniversary edition with an almost 50-50 in-person and virtual participation. 
The main conference program features oral presentations, in-person and virtual posters and demo sessions, a plenary session for our best paper presentations and awards, three amazing keynote events and two new initiatives of invited talks: Spotlight Talks for Young Rising Stars (STIRS) and The Next Big Idea Talks. Posters (including Findings of ACL 2022) and demos are grouped by areas for both the in-person and the virtual sessions. For the virtual component, the talks will be on Zoom and the posters and the demos will be in GatherTown. The Student Research Workshop will have an oral session and a poster session as part of Poster Session 1. The program also features eight Tutorials and 28 Workshops. 

 
We wish you a wonderful conference! 
[**The ACL 2022 Organizing Committee**](https://www.2022.aclweb.org/organisers)
 
[**Conference Handbook**](https://drive.google.com/file/d/1_BUCMfhMVrjG9E2e71aHdHeE28KSje0l/view?usp=sharing) 
[**Mini Handbook**](https://drive.google.com/file/d/1qlBKl0wzmlVF1oCeMQl3BahLd9nLP5Ce/view?usp=sharing) 
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The Association for Computational Linguistics (ACL) is the premier international scientific and professional society for people working on computational problems involving human language, a field often referred to as either computational linguistics or natural language processing (NLP). 

Publicly traded companies are required to submit periodic reports with eXtensive Business Reporting Language (XBRL) word-level tags. Manually tagging the reports is tedious and costly. We, therefore, introduce XBRL tagging as a new entity extraction task for the financial domain and release FiNER-139, a dataset of 1.1M sentences with gold XBRL tags. Unlike typical entity extraction datasets, FiNER-139 uses a much larger label set of 139 entity types. Most annotated tokens are numeric, with the correct tag per token depending mostly on context, rather than the token itself. We show that subword fragmentation of numeric expressions harms BERT's performance, allowing word-level BILSTMs to perform better. To improve BERT's performance, we propose two simple and effective solutions that replace numeric expressions with pseudo-tokens reflecting original token shapes and numeric magnitudes. We also experiment with FIN-BERT, an existing BERT model for the financial domain, and release our own BERT (SEC-BERT), pre-trained on financial filings, which performs best. Through data and error analysis, we finally identify possible limitations to inspire future work on XBRL tagging.

poster

We introduce ParaBLEU, a paraphrase representation learning model and evaluation metric for text generation. Unlike previous approaches, ParaBLEU learns to understand paraphrasis using generative conditioning as a pretraining objective.
ParaBLEU correlates more strongly with human judgements than existing metrics,
obtaining new state-of-the-art results on the 2017 WMT Metrics Shared Task. We
show that our model is robust to data scarcity, exceeding previous state-of-the-art
performance using only 50% of the available training data and surpassing BLEU,
ROUGE and METEOR with only 40 labelled examples. Finally, we demonstrate
that ParaBLEU can be used to conditionally generate novel paraphrases from a
single demonstration, which we use to confirm our hypothesis that it learns abstract,
generalized paraphrase representations.

Generative Pretraining for Paraphrase Evaluation

State-of-the-art abstractive summarization systems often generate hallucinations; i.e., content that is not directly inferable from the source text. Despite being assumed incorrect, we find that much hallucinated content is factual, namely consistent with world knowledge. These factual hallucinations can be beneficial in a summary by providing useful background information. 
In this work, we propose a novel detection approach that separates factual from non-factual hallucinations of entities. 
Our method utilizes an entity's prior and posterior probabilities according to pre-trained and finetuned masked language models, respectively. Empirical results suggest that our approach outperforms five baselines and strongly correlates with human judgments.
Furthermore, we show that our detector, when used as a reward signal in an off-line reinforcement learning (RL) algorithm, significantly improves the factuality of summaries while maintaining the level of abstractiveness.

Hallucinated but Factual! Inspecting the Factuality of Hallucinations in Abstractive Summarization

Document structure is critical for efficient in-formation consumption. However, it is challenging to encode it efficiently into the modern Transformer architecture. In this work, we present HIBRIDS, which injects Hierarchical Biases foR Incorporating Document Structure into the calculation of attention scores. We further present a new task, hierarchical question-summary generation, for summarizing salient content in the source document into a hierarchy of questions and summaries, where each follow-up question inquires about the content of its parent question-summary pair. We also annotate a new dataset with 6,153 question- summary hierarchies labeled on long government reports. Experiment results show that our model produces better question-summary hierarchies than comparisons on both hierarchy quality and content coverage, a finding also echoed by human judges. Additionally, our model improves the generation of long-form summaries from lengthy government reports and Wikipedia articles, as measured by ROUGE scores.

HIBRIDS: Attention with Hierarchical Biases for Structure-aware Long Document Summarization

In this presentation, we share our work "Hyperlink-induced Pre-training for Passage Retrieval in Open-domain Question Answering".

Hyperlink-induced Pre-training for Passage Retrieval in Open-domain Question Answering

Natural language inference (NLI) has been widely used as a task to train and evaluate models for language understanding. However, the ability of NLI models to perform inferences requiring understanding of figurative language such as idioms and metaphors remains understudied. We introduce the IMPLI (Idiomatic and Metaphoric Paired Language Inference) dataset, an English dataset consisting of paired sentences spanning idioms and metaphors. We develop novel methods to generate 24k semi-automatic pairs as well as manually creating 1.8k gold pairs. We use IMPLI to evaluate NLI models based on RoBERTa fine-tuned on the widely used MNLI dataset. We then show that while they can reliably detect entailment relationship between figurative phrases with their literal counterparts, they perform poorly on similarly structured examples where pairs are designed to be non-entailing. This suggests the limits of current NLI models with regard to understanding figurative language and this dataset serves as a benchmark for future improvements in this direction.

IMPLI: Investigating NLI Models' Performance on Figurative Language

Modern neural language models can produce remarkably fluent and grammatical text. So much, in fact, that recent work by Clark et al. (2021) has reported that conventional crowdsourcing can no longer reliably distinguish between machine-authored (GPT-3) and human-authored writing. As errors in machine generations become ever subtler and harder to spot, it poses a new challenge to the research community for robust machine text evaluation. We propose a new framework called Scarecrow for scrutinizing machine text via crowd annotation. To support the broad range of real machine errors that can be identified by laypeople, the ten error categories of Scarecrow -- such as redundancy, commonsense errors, and incoherence -- are identified through several rounds of crowd annotation experiments without a predefined ontology. We then use Scarecrow to collect over 41k error spans in human-written and machine-generated paragraphs of English language news text. We isolate factors for detailed analysis, including parameter count, training data, and various decoding-time configurations. Our approach successfully quantifies measurable gaps between human authored text and generations from models of several sizes, including fourteen configurations of GPT-3. In addition, our analysis unveils new insights, with detailed rationales provided by laypeople, e.g., that the commonsense capabilities have been improving with larger models while math capabilities have not, and that the choices of simple decoding hyperparameters can make remarkable differences on the perceived quality of machine text. We release our training material, annotation toolkit and dataset at https://yao-dou.github.io/scarecrow/

Is GPT-3 Text Indistinguishable from Human Text? Scarecrow: A Framework for Scrutinizing Machine Text 

In this paper, we study the effect of commonsense and domain knowledge while generating responses in counseling conversations using retrieval and generative methods for knowledge integration. We propose a pipeline that collects domain knowledge through web mining, and show that retrieval from both domainspeciﬁc and commonsense knowledge bases improves the quality of generated responses. We also present a model that incorporates knowledge generated by COMET using soft positional encoding and masked self-attention. We show that both retrieved and COMETgenerated knowledge improve the system’s performance as measured by automatic metrics and by human evaluation. Lastly, we present a comparative study on the types of knowledge encoded by our system, showing that causal and intentional relationships beneﬁt the generation task more than other types of commonsense relations.

Knowledge Enhanced Reflection Generation for Counseling Dialogues

In this paper, we firstly empirically find that existing models struggle to handle hard mentions due to their insufficient contexts, which consequently limits their overall typing performance. To this end, we propose to exploit sibling mentions for enhancing the mention representations. Specifically, we present two different metrics for sibling selection and employ an attentive graph neural network to aggregate information from sibling mentions. The proposed graph model is scalable in that unseen test mentions are allowed to be added as new nodes for inference. Exhaustive experiments demonstrate the effectiveness of our sibling learning strategy, where our model outperforms ten strong baselines. Moreover, our experiments indeed prove the superiority of sibling mentions in helping clarify the types for hard mentions.

Learning from Sibling Mentions with Scalable Graph Inference in Fine-Grained Entity Typing

Training Transformer-based models demands a large amount of data, while obtaining aligned and labelled data in multimodality is rather cost-demanding, especially for audio-visual speech recognition (AVSR). Thus it makes a lot of sense to make use of unlabelled unimodal data. On the other side, although the effectiveness of large-scale self-supervised learning is well established in both audio and visual modalities, how to integrate those pre-trained models into a multimodal scenario remains underexplored. In this work, we successfully leverage unimodal self-supervised learning to promote the multimodal AVSR. In particular, audio and visual front-ends are trained on large-scale unimodal datasets, then we integrate components of both front-ends into a larger multimodal framework which learns to recognize parallel audio-visual data into characters through a combination of CTC and seq2seq decoding. We show that both components inherited from unimodal self-supervised learning cooperate well, resulting in that the multimodal framework yields competitive results through fine-tuning. Our model is experimentally validated on both word-level and sentence-level tasks. Especially, even without an external language model, our proposed model raises the state-of-the-art performances on the widely accepted Lip Reading Sentences 2 (LRS2) dataset by a large margin, with a relative improvement of 30%.

Leveraging Unimodal Self-Supervised Learning for Multimodal Audio-Visual Speech Recognition

Several studies have reported the inability of Transformer models to generalize compositionally, a key type of generalization in many NLP tasks such as semantic parsing. In this paper we explore the design space of Transformer models showing that the inductive biases given to the model by several design decisions significantly impact compositional generalization. Through this exploration, we identified Transformer configurations that generalize compositionally significantly better than previously reported in the literature in a diverse set of compositional tasks, and that achieve state-of-the-art results in a semantic parsing compositional generalization benchmark (COGS), and a string edit operation composition benchmark (PCFG).

FiNER: Financial Numeric Entity Recognition for XBRL Tagging

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