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Cross-cultural entity translation remains challenging for large language models (LLMs) as literal or phonetic renderings are usually yielded instead of culturally appropriate translations in context. However, relevant knowledge may already be encoded in model parameters during large-scale pre-training. To incentivize the effective use of parametric knowledge, we propose \textbf{EA-RLVR} (Entity-Anchored Reinforcement Learning with Verifiable Rewards), a training framework that optimizes cross-cultural entity translation without relying on external knowledge bases. EA-RLVR anchors supervision on a verifiable, entity-level reward signal and incorporates lightweight structural gates to stabilize optimization. This design steers the model toward learning a robust reasoning process rather than merely imitating reference translations. We evaluate EA-RLVR on XC-Translate and observe consistent improvements in both entity translation accuracy and out-of-domain generalization. Specifically, training on merely 7k samples boosts Qwen3-14B’s entity translation accuracy from 23.66% to 31.87% on a 50k test set comprising \textbf{entirely unseen entities}. The learned entity translation ability also transfers to general translation, yielding +1.35 XCOMET on WMT24pp, which scales to +1.59 with extended optimization. Extensive analyses of $pass@k$ dynamics and reward formulations attribute these gains to superior sampling efficiency and a stable optimization landscape.

ACL 2026

Incentivizing Parametric Knowledge via Reinforcement Learning with Verifiable Rewards for Cross-Cultural Entity Translation

# Welcome everyone to ACL 2022!

The 60th Annual Meeting of the Association for Computational Linguistics is taking place May 22-27, 2022 as a hybrid event, in Dublin and online. We are happy to welcome all of you to this anniversary edition with an almost 50-50 in-person and virtual participation. 
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ACL 2022

The Association for Computational Linguistics (ACL) is the premier international scientific and professional society for people working on computational problems involving human language, a field often referred to as either computational linguistics or natural language processing (NLP). 

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Retrieval-augmented generation (RAG) has emerged as a promising paradigm for mitigating hallucinations in large language models (LLMs).
However, the intrinsic heterogeneity between the retriever and the generator often leads to a mismatch between retrieved evidence and generation needs, hindering effective coordination.
We argue that competition between discriminative retrieval and generative modeling can more effectively expose their mutual weaknesses and induce deeper interaction. 
Motivated by this insight, we propose CARL (Co-opetition AdveRsarial Learning), a framework that formulates retriever–generator training in RAG as a minimax game. 
In this game, the retriever is optimized to retrieve both useful and adversarially useless documents to challenge the generator, while the generator learns to identify useful evidence and remain robust to misleading retrievals to produce accurate answers.
Experiments on seven benchmark datasets demonstrate that CARL consistently improves RAG performance, validating the effectiveness of adversarial co-opetition in enhancing retriever–generator synergy.

Compete to Complete: Co-opetition Adversarial Learning for Retrieval-Augmented Generation

Professional financial reports serve as the cornerstone of investment decisions, demanding deep reasoning and multimodal synthesis. While recent deep research systems excel in open-domain search, they struggle with financial reporting, specifically in handling financial data, ensuring analytical depth, and integrating professional visualizations. To address this, we introduce FinSight , the first multi-agent framework for automate end-to-end professional, multimodal financial report. At its core, we propose the Code Agent with Variable Memory architecture, which unifies data, tools, and agents into a programmable variable space, enabling flexible data manipulation and reasoning through executable code. To guarantee report quality, FinSight incorporates a Two-Stage Writing Framework with Generative Retrieval. This mechanism first distills raw data into structured Chain-of-Analysis segments, and then progressively synthesizes them into a coherent, citation-aware, and multimodal narrative. Additionally, an Iterative Vision-Enhanced Mechanism leverages visual feedback to refine code-generated charts to expert standards. Experiments on company and industry-level tasks demonstrate that FinSight significantly outperforms leading deep research systems in factual accuracy, analytical depth, and presentation quality, demonstrating a clear path toward generating professional financial reports. Our code is available at https://anonymous.4open.science/r/FinSight-5841.

FinSight: Towards Real-World Financial Deep Research

Modern coding scaffolds turn LLMs into capable software agents, but their ability to follow scaffold-specified instructions remains under-examined, especially when constraints are heterogeneous and persist across interactions. To fill this gap, we introduce OctoBench, which benchmarks scaffold-aware instruction following in repository-grounded agentic coding. OctoBench includes 34 environments and 217 tasks instantiated under three scaffold types, and is paired with 7,098 objective checklist items. To disentangle solving the task from following the rules, we provide an automated observation-and-scoring toolkit that captures full trajectories and performs fine-grained checks. Experiments on eight representative models reveal a systematic gap between task-solving and scaffold-aware compliance, underscoring the need for training and evaluation that explicitly targets heterogeneous instruction following. We will release the benchmark to support reproducible benchmarking and to accelerate the development of more scaffold-aware coding agents.

OctoBench: Benchmarking Scaffold-Aware Instruction Following in Repository-Grounded Agentic Coding

Taxonomy Completion aims to automatically integrate new concepts into existing hierarchies. However, existing text-only methods suffer from a ''Sensory Gap'': they struggle to differentiate ambiguous definitions (e.g., Latte vs. Cappuccino) and miss visual grouping signals. Consequently, they often misinterpret lexical overlaps as hierarchical dependencies, leading to erroneous structural predictions. To bridge this, we propose VITC, a framework leveraging Visual Injection for Taxonomy Completion. By mapping synthesized images into intrinsic pseudo-tokens, we enable the text encoder to perform holistic structural reasoning. To address injection challenges, we introduce Adaptive Residual Fusion, which decouples magnitude from selection to prevent visual signals from being drowned out, and the Multimodal Guided Adaptive Reweighting strategy, which leverages cross-modal consensus (Mutual Rescue and Complementary Mining) to filter noise and identify hard negatives. Experiments on three datasets demonstrate that VITC achieves state-of-the-art performance, delivering an average absolute gain of over 19% in Hit@1. Code is available at https://github.com/nyh-a/VITC.

Bridging the Sensory Gap: Visual Injection for Taxonomy Completion

Transformers often display an *attention sink*: probability mass concentrates on a fixed, content-agnostic position. Are sinks a byproduct of the optimization/training regime? Or are they sometimes functionally necessary in softmax Transformers? We prove that, in some settings, it is the latter: computing a simple trigger-conditional behavior *necessarily* induces a sink in softmax self-attention models. Our results formalize a familiar intuition: normalization over a probability simplex must force attention to collapse onto a stable anchor to realize a default state (e.g., when the model needs to ignore the input). We instantiate this with a concrete task: when a designated trigger token appears, the model must return the *average of all preceding token representations*, and otherwise output zero, a task which mirrors the functionality of attention heads in the wild (Barbero et al., 2025; Guo et al., 2024). We also prove that non-normalized ReLU attention can solve the same task without any sink, confirming that the normalization constraint is the fundamental driver of sink behavior. Experiments validate our predictions and demonstrate they extend beyond the theoretically analyzed setting: softmax models develop strong sinks while ReLU attention eliminates them in both single-head and multi-head variants.

Attention Sinks Are Provably Necessary in Softmax Transformers: Evidence from Trigger-Conditional Tasks

While mechanistic interpretability tools like Sparse Autoencoders (SAEs) can uncover meaningful features within Large Language Models (LLMs), a critical gap remains in transforming these insights into practical actions for model optimization. We bridge this gap with the hypothesis that data selection guided by a model's internal task features is a effective training strategy. Inspired by this, we propose Interpretability-Guided Data Selection (IGDS), a framework that first identifies these causal task features through frequency recall and interventional filtering, then selects ``Feature-Resonant Data'' that maximally activates task features for fine-tuning. We validate IGDS on mathematical reasoning, summarization, and translation tasks within Gemma-2, LLaMA-3.1, and Qwen3 models. Our experiments demonstrate exceptional data efficiency: on the Math task, IGDS surpasses full-dataset fine-tuning by a remarkable **17.4%** on Gemma-2-2B while using only 50% of the data, and outperforms established baselines focused on data quality and diversity. Analysis confirms a strong positive correlation between feature amplification and task performance improvement. IGDS thus provides a direct and effective framework to enhance LLMs by leveraging their internal mechanisms, validating our core hypothesis.

From Insight to Action: A Novel Framework for Interpretability-Guided Data Selection in Large Language Models

Deep research is emerging as a representative long-horizon task for large language model (LLM) agents. However, long trajectories in deep research often exceed model context limits, compressing token budgets for both evidence collection and report writing, and preventing effective test-time scaling. We introduce FS-Researcher, a file-system-based, dual-agent framework that scales deep research beyond the context window via a persistent workspace. Specifically, a Context Builder agent acts as a librarian which browses the internet, writes structured notes, and archives raw sources into a hierarchical knowledge base that can grow far beyond context length. A Report Writer agent then composes the final report section by section, treating the knowledge base as the source of facts. In this framework, the file system serves as a durable external memory and a shared coordination medium across agents and sessions, enabling iterative refinement beyond the context window. Experiments on two open-ended benchmarks (DeepResearch Bench and DeepConsult) show that FS-Researcher achieves state-of-the-art report quality across different backbone models. Further analyses demonstrate a positive correlation between final report quality and the computation allocated to the Context Builder, validating effective test-time scaling under the file-system paradigm. The code and data are open-sourced at https://github.com/Ignoramus0817/FS-Researcher.

FS-Researcher: Test-Time Scaling for Long-Horizon Research Tasks with File-System-Based Agents

Transformers commonly exhibit an attention sink: disproportionately high attention to the first position. We study this behavior in GPT-2–style models with learned query biases and absolute positional embeddings. Combining structural analysis with causal interventions, validated across natural-language, mathematical, and code inputs, we find that the sink arises from the interaction among (i) a learned query bias, (ii) the first-layer MLP transformation of the positional encoding, and (iii) structure in the key projection. 
Crucially, each component we identify is individually dispensable: architectures omitting each of them robustly exhibit sinks. This indicates that attention sinks may arise through distinct circuits across architectures. These findings inform mitigation of sinks, and motivate broader investigation into why sinks emerges.

A Mechanistic Account of Attention Sinks in GPT-2: One Circuit, Broader Implications for Mitigation

In this paper, we propose a training-free method for unsupervised short text clustering that relies less on careful selection of embedders than other methods. In customer-facing chatbots, companies are dealing with large amounts of user utterances that need to be clustered according to their intent. In these settings, no labeled data is typically available, and the number of clusters is not known. Recent approaches to short-text clustering in label-free settings incorporate LLM output to refine existing embeddings. While LLMs can identify similar texts effectively, the resulting similarities may not be directly represented by distances in the dense vector space, as they depend on the original embedding. We therefore propose a method for transforming LLM judgments directly into a bag-of-texts representation in which texts are initialized to be equidistant, without assuming any prior distance relationships. Our method achieves comparable or superior results to state-of-the-art methods, but without embeddings optimization or assuming prior knowledge of clusters or labels. Experiments on diverse datasets and smaller LLMs show that our method is model agnostic and can be applied to any embedder, with relatively small LLMs, and different clustering methods. We also show how our method scales to large datasets, reducing the computational cost of the LLM use. The flexibility and scalability of our method make it more aligned with real-world training-free scenarios than existing clustering methods.

LLMs Enable Bag-of-Texts Representations for Short-Text Clustering

Despite extensive safety alignment, Large Language Models (LLMs) often fail against jailbreak attacks. While machine unlearning has emerged as a promising defense by erasing specific harmful parameters, current methods remain vulnerable to diverse jailbreaks. We first conduct an empirical study and discover that this failure mechanism is caused by jailbreaks primarily activating non-erased parameters in the intermediate layers. Further, by probing the underlying mechanism through which these circumvented parameters reassemble into the prohibited output, we verify the persistent existence of dynamic **jailbreak paths** and show that the inability to rectify them constitutes the fundamental gap in existing unlearning defenses. To bridge this gap, we propose **J**ailbreak **P**ath **U**nlearning (JPU), which is the first to rectify dynamic jailbreak paths towards safety anchors by dynamically mining on-policy adversarial samples to expose vulnerabilities and identify jailbreak paths. Extensive experiments demonstrate that JPU significantly enhances jailbreak resistance against dynamic attacks while preserving the model's utility.

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Compete to Complete: Co-opetition Adversarial Learning for Retrieval-Augmented Generation

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