Mahsa Tavakoli

Mahsa Tavakoli, Rohitash Chandra, Fengrui Tian et al.

Knowing which factors are significant in credit rating assignment leads to better decision-making. However, the focus of the literature thus far has been mostly on structured data, and fewer studies have addressed unstructured or multi-modal datasets. In this paper, we present an analysis of the most effective architectures for the fusion of deep learning models for the prediction of company credit rating classes, by using structured and unstructured datasets of different types. In these models, we tested different combinations of fusion strategies with different deep learning models, including CNN, LSTM, GRU, and BERT. We studied data fusion strategies in terms of level (including early and intermediate fusion) and techniques (including concatenation and cross-attention). Our results show that a CNN-based multi-modal model with two fusion strategies outperformed other multi-modal techniques. In addition, by comparing simple architectures with more complex ones, we found that more sophisticated deep learning models do not necessarily produce the highest performance; however, if attention-based models are producing the best results, cross-attention is necessary as a fusion strategy. Finally, our comparison of rating agencies on short-, medium-, and long-term performance shows that Moody's credit ratings outperform those of other agencies like Standard & Poor's and Fitch Ratings.

Mahsa Tavakoli, Ruth Bankey, Cristián Bravo

Enhancing the analysis of service feedback is essential for public sector organizations, particularly tax administrations, where trust and compliance depend on fair and effective service delivery. As feedback volumes grow, identifying emerging service quality issues and potential disparities across diverse populations becomes increasingly challenging. Traditional approaches often rely on manual review or static expert-defined indicators, limiting scalability and the ability to capture complex patterns in textual feedback. This paper presents a novel methodology that integrates large language models (LLMs), statistical techniques, and human-AI collaboration to improve multilingual customer feedback analysis. The primary objective is to detect emerging service quality topics that may also reveal potential inequities in service delivery. Our framework combines fine-tuned, quantized LLMs with expert oversight to produce accurate, computationally efficient, and context-aware analyses. The proposed approach was evaluated using similarity analysis and assessments from experienced tax officers, demonstrating stronger alignment with expert judgments than baseline models. By incorporating a human-in-the-loop framework, the methodology reduces LLM fabrication while improving the reliability and relevance of generated insights. The results demonstrate the practicality of combining LLMs with human expertise to support scalable, evidence-based decision-making in public sector organizations. This work contributes to the development of responsible AI systems that enhance service quality, responsiveness, fairness, and public trust through more effective analysis of multilingual customer feedback.