# Source audit Paper: “Provable Benefits of RLVR over SFT for Reasoning Models: Learning to Backtrack Efficiently.” - OpenReview: https://openreview.net/forum?id=P3Mnh7mF5a - ar5iv HTML: https://ar5iv.labs.arxiv.org/html/2606.22938 - native arXiv HTML: https://arxiv.org/html/2606.22938 - arXiv abstract: https://arxiv.org/abs/2606.22938 Retrieved 2026-08-02T21:25:02Z. The Hugging Face paper API and markdown page returned HTTP 404, so ar5iv was used first and native arXiv HTML as the cross-check. ```text 062be411b3806eaeb00210fad3eae84cdd4184720785617cf692ac8ed7275609 ar5iv_2606.22938.html cf881567846718959e1c5bd12385381893a45fb20dbfc8e010aef9390a7e76ff arxiv_2606.22938.html ``` Claim anchors: 1. Theorem 2 and Appendix A: shortest-path SFT row support and gradient flow. 2. Theorem 3 and Appendix B: sign policy-gradient flow. 3. Theorem 4 and Appendix C: inference-time recurrence and separation. 4. Corollary 1 and its proof: rejected generations under directed-state duplicate avoidance count as work. 5. Theorem 5 and Appendix D: row-wise CE on RLVR-induced transition pairs. Figure 3 sets `W=15,K=15,L=5`, sign-GD learning rate `0.01`, and reports `4WK=900`. No official code repository is linked by the paper or its arXiv source. The implementation is clean-room and links its public ID-keyed mirror at https://github.com/MachineLearning-Nerd/P3Mnh7mF5a.