Sharpness-Aware Minimization: An Implicit Regularization Perspective

Sharpness-Aware Minimization (SAM) is a recent optimization framework aiming to improve the deep neural network generalization, through obtaining flatter (i.e. less sharp) solutions. As SAM has been numerically successful, recent papers have studied the theoretical aspects of the framework. In this work, we study SAM through an implicit regularization lens, and present a new theoretical explanation of why SAM generalizes well. To this end, we study the least-squares linear regression problem and show a bias-variance trade-off for SAM's error over the course of the algorithm. We show SAM has lower bias compared to Gradient Descent (GD), while having higher variance. This shows SAM can outperform GD, specially if the algorithm is \emph{stopped early}, which is often the case when training large neural networks due to the prohibitive computational cost. We extend our results to kernel regression, as well as stochastic optimization and discuss how implicit regularization of SAM can improve upon vanilla training.