# Same Content, Different Representations: A Controlled Study for Table QA

arXiv: https://arxiv.org/abs/2509.22983 · HTML: https://mlsanity.com/paper/2509.22983/

## Key facts

- Cited by 3 papers in the map (data through 14 Oct 2026).
- Builds on 32 of its 41 references that are in the map.
- First posted on arXiv 26 Sep 2025.

## Builds on (most cited first, 30 of 32)

- [Lost in the Middle: How Language Models Use Long Contexts](https://mlsanity.com/paper/2307.03172/) (2023)
- [RULER: What's the Real Context Size of Your Long-Context Language Models?](https://mlsanity.com/paper/2404.06654/) (2024)
- [Can LLM Already Serve as A Database Interface? A BIg Bench for Large-Scale Database Grounded Text-to-SQLs](https://mlsanity.com/paper/2305.03111/) (2023)
- [Seq2SQL: Generating Structured Queries from Natural Language using Reinforcement Learning](https://mlsanity.com/paper/1709.00103/) (2017)
- [FinQA: A Dataset of Numerical Reasoning over Financial Data](https://mlsanity.com/paper/2109.00122/) (2021)
- [Compositional Semantic Parsing on Semi-Structured Tables](https://mlsanity.com/paper/1508.00305/) (2015)
- [TabFact: A Large-scale Dataset for Table-based Fact Verification](https://mlsanity.com/paper/1909.02164/) (2019)
- [TAT-QA: A Question Answering Benchmark on a Hybrid of Tabular and Textual Content in Finance](https://mlsanity.com/paper/2105.07624/) (2021)
- [HybridQA: A Dataset of Multi-Hop Question Answering over Tabular and Textual Data](https://mlsanity.com/paper/2004.07347/) (2020)
- [TAPEX: Table Pre-training via Learning a Neural SQL Executor](https://mlsanity.com/paper/2107.07653/) (2021)
- [Spider 2.0: Evaluating Language Models on Real-World Enterprise Text-to-SQL Workflows](https://mlsanity.com/paper/2411.07763/) (2024)
- [Large Language Models are Versatile Decomposers: Decompose Evidence and Questions for Table-based Reasoning](https://mlsanity.com/paper/2301.13808/) (2023)
- [Language to Logical Form with Neural Attention](https://mlsanity.com/paper/1601.01280/) (2016)
- [Table Meets LLM: Can Large Language Models Understand Structured Table Data? A Benchmark and Empirical Study](https://mlsanity.com/paper/2305.13062/) (2023)
- [SpreadsheetBench: Towards Challenging Real World Spreadsheet Manipulation](https://mlsanity.com/paper/2406.14991/) (2024)
- [TableLLM: Enabling Tabular Data Manipulation by LLMs in Real Office Usage Scenarios](https://mlsanity.com/paper/2403.19318/) (2024)
- [Tabular Representation, Noisy Operators, and Impacts on Table Structure Understanding Tasks in LLMs](https://mlsanity.com/paper/2310.10358/) (2023)
- [A Preview of XiYan-SQL: A Multi-Generator Ensemble Framework for Text-to-SQL](https://mlsanity.com/paper/2411.08599/) (2024)
- [TableRAG: Million-Token Table Understanding with Language Models](https://mlsanity.com/paper/2410.04739/) (2024)
- [Table-R1: Region-based Reinforcement Learning for Table Understanding](https://mlsanity.com/paper/2505.12415/) (2025)
- [H-STAR: LLM-driven Hybrid SQL-Text Adaptive Reasoning on Tables](https://mlsanity.com/paper/2407.05952/) (2024)
- [TableEval: A Real-World Benchmark for Complex, Multilingual, and Multi-Structured Table Question Answering](https://mlsanity.com/paper/2506.03949/) (2025)
- [WebQuest: A Benchmark for Multimodal QA on Web Page Sequences](https://mlsanity.com/paper/2409.13711/) (2024)
- [Holistic Reasoning with Long-Context LMs: A Benchmark for Database Operations on Massive Textual Data](https://mlsanity.com/paper/2410.11996/) (2024)
- [DBCopilot: Natural Language Querying over Massive Databases via Schema Routing](https://mlsanity.com/paper/2312.03463/) (2023)
- [The Mighty ToRR: A Benchmark for Table Reasoning and Robustness](https://mlsanity.com/paper/2502.19412/) (2025)
- [RoT: Enhancing Table Reasoning with Iterative Row-Wise Traversals](https://mlsanity.com/paper/2505.15110/) (2025)
- [SynTQA: Synergistic Table-based Question Answering via Mixture of Text-to-SQL and E2E TQA](https://mlsanity.com/paper/2409.16682/) (2024)
- [MTabVQA: Evaluating Multi-Tabular Reasoning of Language Models in Visual Space](https://mlsanity.com/paper/2506.11684/) (2025)
- [Weaver: Interweaving SQL and LLM for Table Reasoning](https://mlsanity.com/paper/2505.18961/) (2025)

## Built on by (most cited first, 3 of 3)

- [Table Question Answering in the Era of Large Language Models: A Comprehensive Survey of Tasks, Methods, and Evaluation](https://mlsanity.com/paper/2510.09671/) (2025)
- [An Empirical Investigation of Robustness in Large Language Models under Tabular Distortions](https://mlsanity.com/paper/2601.05009/) (2026)
- [Debiasing as a Measurement Intervention: Calibrated Ties and Resolution Loss in LLM-as-a-Judge Evaluation](https://mlsanity.com/paper/2609.12439/) (2026)

## Abstract (arXiv)

Table Question Answering (Table QA) in real-world settings must operate over both structured databases and semi-structured tables containing textual fields. However, existing benchmarks are tied to fixed data formats and have not systematically examined how representation itself affects model performance. We present the first controlled study that isolates the role of table representation by holding content constant while varying structure. Using a verbalization pipeline, we generate paired structured and semi-structured tables, enabling direct comparisons across modeling paradigms. To support detailed analysis, we introduce RePairTQA, a diagnostic benchmark with splits along table size, join requirements, query complexity, and schema quality. Our experiments reveal consistent trade-offs: SQL-based methods achieve high accuracy on structured inputs but degrade on semi-structured data, LLMs exhibit flexibility but reduced precision, and hybrid approaches strike a balance, particularly under noisy schemas. These effects intensify with larger tables and more complex queries. Ultimately, no single method excels across all conditions, and we highlight the central role of representation in shaping Table QA performance. Our findings provide actionable insights for model selection and design, paving the way for more robust hybrid approaches suited for diverse real-world data formats.