MathShikkha: A Controlled Study of Answer-Only and Chain-of-Thought Supervision for Bangla Mathematical Reasoning in Small Language Models

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arXiv:2608.08503v1 Announce Type: cross Abstract: Mathematical reasoning remains challenging in low-resource languages such as Bangla. We study whether teacher-generated Bangla Chain-of-Thought (CoT) supervision provides benefits beyond ordinary supervised fine-tuning. We construct \textsc{MathShikkha}, a Bangla mathematical reasoning dataset with GPT-5.4-generated rationales, and fine-tune four 4B--7B student models under a matched protocol in which answer-only and CoT conditions share data splits, response-only loss masking, decoding, and scoring, differing only in the training target. In-domain, CoT provides no significant improvement over answer-only fine-tuning for three stronger backbones (paired bootstrap 95\% CIs include zero; exact McNemar $p \geq 0.17$), despite generating 15--52$\times$ more tokens, but significantly improves the weaker 4B model by 18.56 points ($p < 0.0001$). On the larger, contamination-audited BanglaMATH benchmark, this pattern reverses: CoT significantly outperforms answer-only supervision for all four models by 20.1--28.1 points (all $p < 0.0001$). Answer-only fine-tuning also reduces out-of-domain accuracy below the base model for three models, whereas CoT preserves or improves it for all four. A human study with two co-author annotators, external-expert adjudication, and Cohen's $\kappa = 0.76$--$1.00$ finds no significant CoT improvement over the base model on reasoning-content criteria; instead, its measurable effect is target-language adherence and producing inspectable reasoning. Overall, rationale supervision's value depends on …

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