Challenge: Recent advances in Large Language Models (LLMs) have enabled them to process increasingly longer sequences, ranging from 2K to 2M tokens and even beyond.
Approach: They propose a synthetic dataset in the financial domain that integrates Chain-of-Thought reasoning into LLMs in a supervised manner to facilitate effective long-context understanding.
Outcome: The proposed model outperforms standard GPT-4o-mini on the Loong benchmark and fine tunes LLaMA-3.1-8B-Instruct on the model, achieving a 28.0% gain on the financial subset.

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Challenge: Existing work finds that long CoT reasoning can be efficiently elicited by tuning on only a few examples and can easily transfer to other tasks.
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Challenge: Recent large language models support inputs of up to 10 million tokens, yet they perform poorly on long-context tasks.
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Challenge: Existing methods for extending the maximum context lengths of language models are lacking a strong baseline for in-context few-shot classification and on more challenging Chain-of-Thought reasoning, such as HotpotQA, deteriorate question miscomprehension and false inference.
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Challenge: Long-context processing ability has emerged as a significant challenge for large language models.
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What Factors Affect LLMs and RLLMs in Financial Question Answering? (2026.findings-acl)

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Challenge: Recent studies have focused on large language models and reasoning large language model (RLLMs) however, there are few studies that explore what methods can fully unlock the performance of LLMs and RLLM in the financial domain.
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