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首次观测 · 记录 #1ACL Anthology · ACL 2026:acl:2026.acl-long.1799ACL Anthology · ACL 2026

BEFT: Bias-Efficient Fine-Tuning of Language Models in Low-Data Regimes

Baichuan Huang, Ananth Balashankar Google DeepMind and Google, Amir Aminifar Lund University / Lund Institute of Technology

Fine-tuning the bias terms of large language models (LLMs) has the potential to achieve unprecedented parameter efficiency while maintaining competitive performance, particularly in low-data regimes. However, the link between fine-tuning different bias terms (i.e., \boldsymbol{b}_q, \boldsymbol{b}_k, \boldsymbol{b}_v in the query, key, or value projections) and downstream performance remains largely unclear to date. In this paper, we investigate the link between fine-tuning \boldsymbol{b}_q, \boldsymbol{b}_k, \boldsymbol{b}_v with the performance of the downstream task. Our key finding is that directly fine-tuning \boldsymbol{b}_v generally leads to higher downstream performance in low-data regimes, in comparison to \boldsymbol{b}_q and \boldsymbol{b}_k. We extensively evaluate this unique property across a wide range of LLMs spanning encoder-only and decoder-only architectures up to 6.7B parameters (including bias-free LLMs). Our results provide strong evidence for the effectiveness of directly fine-tuning \boldsymbol{b}_v across various downstream tasks. The implementation code is available at https://github.com/whubaichuan/BEFT.

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Proceedings of the 64th Annual Meeting of the Association for Computational Linguistics (Volume 1: Long Papers) · 2026 · 正式发表

ACL Anthology · ACL 2026 ↗PDF ↗