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FinMath: Injecting a Tree-structured Solver for Question Answering over Financial Reports

Answering questions over financial reports containing both tabular and textual data (hybrid data) is challenging as it requires models to select information from financial reports and perform complex quantitative analyses. Although current models have demonstrated a solid capability to solve simple questions, they struggle with complex questions that require a multiple-step numerical reasoning process. This paper proposes a new framework named FinMath, which improves the model’s numerical reasoning capacity by injecting a tree-structured neural model to perform multi-step numerical reasoning. Specifically, FinMath extracts supporting evidence from the financial reports given the question in the first phase. In the second phase, a tree-structured neural model is applied to generate a tree expression in a top-down recursive way. Experiments on the TAT-QA dataset show that our proposed approach improves the previous best result by 8.5% absolute for Exact Match (EM) score (50.1% to 58.6%) and 6.1% absolute for numeracy-focused F1 score (58.0% to 64.1%).

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