@inproceedings{harish-2026-sample, title = "Sample-Matched Comparisons Overstate Test-Time Compute Gains", author = "Harish, Srinivas", editor = "Ranaldi, Leonardo and Pucci, Giulia and Ranaldi, Federico and Valentino, Marco and Birch, Alexandra and Zanzotto, Fabio Massimo", booktitle = "The Proceedings of the Workshop on Open Reasoning Across Cultures Languages ({ORACLE})", month = oct, year = "2026", address = "Budapest, Hungary", publisher = "Association for Computational Linguistics", url = "https://aclanthology.org/2026.oracle-main.23/", pages = "339--353", ISBN = "979-8-89176-483-5" }