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Estimation of the Label-Noise Transition Matrix with Performance Guarantees via Selective Classification

NeurIPS 2026 · Label-efficient and robust learning › Noisy labels · approach: Instance-dependent noise modeling · 0 citations (OpenAlex)

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Estimates the label-noise transition matrix column-by-column via one-sided selective classification (minimizing false discovery rate under a coverage constraint), with threshold and cost-sensitive algorithms that come with finite-sample bounds.

Problem

Estimating the label-noise transition matrix relies on fragile pointwise class-posterior estimation and existing estimators lack finite-sample guarantees; MPE methods with guarantees are mostly binary or intractable.

Approach

Frame each transition-matrix column as a one-sided selective classification problem (minimize false discovery rate for noisy label j subject to a minimum coverage constraint) and read off the empirical noisy-label distribution of accepted samples; this avoids class-posterior estimation, gives parametric-rate finite-sample bounds, and admits any binary classifier via threshold or cost-sensitive imp

Key results

Surprising findings

Limitations

Experimental setup

Datasets: Letter Satellite MNIST CIFAR-10

Benchmarks: Letter MNIST Satellite CIFAR-10

Metrics: mean absolute error of estimated transition matrix

Baselines: anchor-based estimator maximum likelihood oracle

Builds on: anchor-point estimation mixture proportion estimation selective classification with reject option

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