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ACL Findings2026

Understanding LLM Reasoning for Abstractive Summarization

Haohan Yuan, Haopeng Zhang

Abstract

Reasoning has substantially improved Large Language Models (LLMs) on analytical tasks such as mathematics and code generation, but its value for abstractive summarization remains unclear. To address this gap, we adapt general reasoning strategies to the summarization setting and conduct a large-scale comparative study of 8 reasoning strategies and 3 Large Reasoning Models (LRMs) across 8 diverse datasets, evaluating both summary quality and factual faithfulness. Our results show that reasoning is not a universal solution and its effectiveness depends strongly on the strategy and the summarization setting. In particular, we find a trade-off between summary quality and factual faithfulness. Explicit reasoning strategies often improve reference-based quality, but may weaken factual grounding, whereas implicit reasoning in LRMs shows the opposite tendency. We further find that increasing an LRM's internal reasoning budget does not reliably improve summarization and can even reduce factual consistency. These findings suggest that, for summarization, more reasoning is not always better. Effective reasoning should preserve faithful compression rather than induce over-elaboration. Our source code is publicly available. 1

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Cited by top-tier papers5

  1. AttnPO: Attention-Guided Process Supervision for Efficient ReasoningShuaiyi Nie, Siyu Ding, Wenyuan Zhang, Linhao Yu et al.ACL 2026 · 21 citations
  2. Scaling Behaviors of LLM Reinforcement Learning Post-Training: An Empirical Study in Mathematical ReasoningZelin Tan, Hejia Geng, Xiaohang Yu, Mulei Zhang et al.ACL 2026 · 17 citations
  3. ChartVerse: Scaling Chart Reasoning via Reliable Programmatic Synthesis from ScratchZheng Liu, Honglin Lin, Xiaoyang Wang, Xin Gao et al.ACL 2026 · 6 citations
  4. Stable-RAG: Mitigating Retrieval-Permutation-Induced Hallucinations in Retrieval-Augmented GenerationQianchi Zhang, Hainan Zhang, Liang Pang, Hongwei Zheng et al.ACL 2026 · 3 citations
  5. RADO: Reasoning Audit-Driven Optimization for Rigorous Reasoning in High-Stakes DomainsZhijie Tan, Xu Chu, Guanyu Wang, Ziyu Li et al.ACL 2026

Builds on32

  1. Chain-of-Thought Prompting Elicits Reasoning in Large Language ModelsJason Wei, Xuezhi Wang, Dale Schuurmans, Maarten Bosma et al.NeurIPS 2022 · 22,562 citations
  2. BERTScore: Evaluating Text Generation with BERTTianyi Zhang, Varsha Kishore, Felix Wu, Kilian Q. Weinberger et al.ICLR 2020 · 8,443 citations
  3. Large Language Models are Zero-Shot ReasonersTakeshi Kojima, Shixiang Shane Gu, Machel Reid, Yutaka Matsuo et al.NeurIPS 2022 · 8,168 citations
  4. Tree of Thoughts: Deliberate Problem Solving with Large Language ModelsShunyu Yao, Dian Yu, Jeffrey Zhao, Izhak Shafran et al.NeurIPS 2023 · 5,068 citations
  5. Self-Consistency Improves Chain of Thought Reasoning in Language ModelsXuezhi Wang, Jason Wei, Dale Schuurmans, Quoc V. Le et al.ICLR 2023 · 681 citations

Related papers

  1. LiR3AG: A Lightweight Rerank Reasoning Strategy Framework for Retrieval-Augmented GenerationGuo Chen, Junjie Huang, Huaijin Xie, Fei Sun et al.AAAI 2026
  2. Meaningful Learning: Enhancing Abstract Reasoning in Large Language Models via Generic Fact GuidanceKai Xiong, Xiao Ding, Ting Liu, Bing Qin et al.NeurIPS 2024
  3. Distilling Structured Rationale from Large Language Models to Small Language Models for Abstractive SummarizationLinyong Wang, Lianwei Wu, Shaoqi Song, Yaxiong Wang et al.AAAI 2025 · 9 citations
  4. Evaluating Reasoning Models for Queries with PresuppositionsRose Sathyanathan, Kinshuk Vasisht, Danish PruthiACL Findings 2026
  5. TimelineReasoner: Advancing Timeline Summarization with Large Reasoning ModelsLiancheng Zhang, Xiaoxi Li, Zhicheng DouSIGIR 2026
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