Title:A Shaky Voice Is Not Always a Dodge: Benchmarking Textual and Vocal Evasion Detection in Earnings Calls

Abstract:Existing approaches to evasion detection in earnings calls focus on textual transcripts, treating evasion as a single-dimensional phenomenon. We argue that evasion in spoken communication is inherently multidimensional: beyond what executives say, how they say it carries independent and complementary information. To study these dimensions jointly, we introduce DualEvasion, a benchmark for evasion detection across text and audio in earnings call Q&A. The benchmark contains 505 annotated question-answer pairs from 60 earnings calls, each with two independent labels: textual evasion (direct vs. evasive) and vocal cues operationalized as speaker confidence (confident vs. unconfident). Our experiments show that state-of-the-art multimodal models struggle to detect vocal confidence, particularly on unconfident responses. Our analysis suggests these models interpret acoustic cues in isolation rather than relative to each speaker's baseline. Providing speaker-level references yields modest improvements, but a substantial gap with human performance remains.

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