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Accurate conversion rate (CVR) prediction is critical for recommender systems to capture user conversion intent and increase platform revenues. Traditional CVR models commonly suffer from sample selection bias (SSB) and data sparsity (DS), which has led to the adoption of click-through & conversion rate (CTCVR) multi-task learning frameworks to alleviate these issues. However, existing methods implicitly mislabel some unclicked samples with genuine conversion potential as negatives, thereby exacerbating the false negative sample (FNS) problem. To address this, we propose IdeFN, a multi‑task CVR framework that identifies false negatives in the unclicked space to enable CVR prediction across the entire exposure space and leverages CTR as an auxiliary task for shared‑parameter learning. Specifically, IdeFN consists of two main components, i.e., relaxed partial optimal transport (RPOT) module and sample relabeling mechanism (SRM). The former estimates the soft matching strengths between unclicked samples and positive samples under a relaxed partial optimal transport formulation, establishing corresponding relationships between these samples. The latter adaptively re-labels the unclicked samples according to the derived matching strengths, without relying on static or heuristic thresholds, thus enhancing the reliability of the generated pseudo-labels. Experimental results demonstrate that IdeFN effectively mitigates the FNS problem, achieving substantial improvements in CVR prediction accuracy.
