@inproceedings{maveli-etal-2026-llms,
    title = "Can {LLM}s Compress (and Decompress)? Evaluating Code Understanding and Execution via Invertibility",
    author = "Maveli, Nickil  and
      Vergari, Antonio  and
      Cohen, Shay B",
    editor = "Liakata, Maria  and
      Moreira, Viviane P.  and
      Zhang, Jiajun  and
      Jurgens, David",
    booktitle = "Findings of the {A}ssociation for {C}omputational {L}inguistics: {ACL} 2026",
    month = jul,
    year = "2026",
    address = "San Diego, California, United States",
    publisher = "Association for Computational Linguistics",
    url = "https://preview.aclanthology.org/ingest-acl/2026.findings-acl.1279/",
    pages = "25625--25660",
    ISBN = "979-8-89176-395-1",
    abstract = "LLMs demonstrate strong performance on code benchmarks, yet round-trip code execution reveals limitations in their ability to maintain consistent reasoning across forward and backward execution. We present RoundTripCodeEval (RTCE), a comprehensive benchmark consisting of four distinct code execution reasoning tasks designed to rigorously test round-trip consistency. RTCE provides an execution-free, exact-match evaluation of bijection fidelity, assessing whether models preserve a consistent one-to-one mapping between encoding and decoding operations across various algorithms and directions. We systematically evaluate state-of-the-art Code-LLMs using zero-shot prompting, supervised fine-tuning on execution traces, and self-reflection mechanisms. Each yields modest improvements, but none closes the gap, indicating that current LLMs struggle with true round-trip consistency, which demonstrates that they lack the internal coherence required for trustworthy code reasoning. RTCE surfaces several new and previously unmeasured insights that are not captured by existing I/O-prediction, execution-reasoning, or round-trip natural-language benchmarks."
}