EPSBench: Benchmarking LLM Agents for Earnings Forecasting
arXiv:2610.38293v1 Announce Type: cross Abstract: Quarterly earnings forecasting requires an agent to connect financial evidence to the income-statement line items that produce a company's reported earnings. We introduce EPSBench, a benchmark for studying this ability across 149 firm-quarters from 86 US companies. Agents read a fixed collection of filings, earnings-call transcripts, and news, then estimate company-specific income-statement drivers with cited evidence. A shared accounting calcul…