Author

Gaël Guibon

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#artificial intelligence Preprint Sep 2026

Some Emotions Run Deeper: Layer-wise Probing and Causal Intervention in Large Language Models

This work investigates whether the depth at which emotion becomes accessible is a property of the model or also of the text source, and combines layer-wise probing with offline feature scaling and online forward interventions, transfer analyses, and an early-exit classifier.

Tian-Mi Fang, Gaël Guibon, Davide Buscaldi · 0 citations

Jul 2026

Benchmarking Generalization in Financial Statement Fraud Detection: robust evaluation and novel tasks

This work constructs and makes publicly available a comprehensive U.S. company dataset combining financial statements, summarized MD&A text, and fraud labels and achieves the best performance on the challenging CI-FSFD task, demonstrating the critical value of textual data and robust evaluation for reliable financial f...

Guy Stephane Waffo Dzuyo, Gaël Guibon, Christophe Cerisara et al. · arXiv.org · 0 citations