arXiv:2601.19947v2 Announce Type: replace Abstract: Learning from Noisy Labels (LNL) remains a fundamental challenge in deep learning because real-world datasets often contain corrupted annotations. Most existing methods rely on label correction or sample selection mechanisms. In contrast, we study LNL from an optimization perspective by establishing a theoretical connection between label noise and the flatness-seeking behavior of Sharpness-Aware Minimization (SAM). Based on this analysis, we propose Noise-Compensated Sharpness-Aware Minimization (NCSAM), which uses a noise-compensated perturb

Source: arXiv cs.LG — read the full report at the original publisher.

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