ICLR 2026poster0 citations

Same Content, Different Representations: A Controlled Study for Table QA

Yue Zhang, Seiji Maekawa, Nikita Bhutani

Abstract

Table Question Answering (Table QA) in real-world settings must operate over both structured databases and semi-structured tables containing textual fields. However, existing benchmarks are tied to fixed data formats and have not systematically examined how representation itself affects model performance. We present the first controlled study that isolates the role of table representation by holding content constant while varying structure. Using a verbalization pipeline, we generate paired structured and semi-structured tables, enabling direct comparisons across modeling paradigms. To support detailed analysis, we introduce a diagnostic benchmark with splits along table size, join requirements, query complexity, and schema quality. Our experiments reveal consistent trade-offs: SQL-based methods achieve high accuracy on structured inputs but degrade on semi-structured data, LLMs exhibit flexibility but reduced precision, and hybrid approaches strike a balance, particularly under noisy schemas. These effects intensify with larger tables and more complex queries. Ultimately, no single method excels across all conditions, and we highlight the central role of representation in shaping Table QA performance. Our findings provide actionable insights for model selection and design, paving the way for more robust hybrid approaches suited for diverse real-world data formats.

Table Question AnsweringSemi-structured TableStructured Table
BibTeX
@inproceedings{
zhang2026same,
title={Same Content, Different Representations: A Controlled Study for Table {QA}},
author={Yue Zhang and Seiji Maekawa and Nikita Bhutani},
booktitle={The Fourteenth International Conference on Learning Representations},
year={2026},
url={https://openreview.net/forum?id=QTgx2ThiAb}
}
Same Content, Different Representations: A Controlled Study for Table QA · ICLR 2026