https://anonymous.4open.science/r/recsys_losses} .
Recommender Systems (RSs) are pivotal in diverse domains such as e-commerce, music streaming, and social media. This paper conducts a comparative analysis of prevalent loss functions in RSs: Binary Cross-Entropy (BCE), Categorical Cross-Entropy (CCE), and Bayesian Personalized Ranking (BPR). Exploring the behaviour of these loss functions across varying negative sampling settings, we reveal that BPR and CCE are equivalent when one negative sample is used. Additionally, we demonstrate that all losses share a common global minimum. Evaluation of RSs mainly relies on ranking metrics known as Normalized Discounted Cumulative Gain (NDCG) and Mean Reciprocal Rank (MRR). We produce bounds of the different losses for negative sampling settings to establish a probabilistic lower bound for NDCG. We show that the BPR bound on NDCG is weaker than that of BCE, contradicting the common assumption that BPR is superior to BCE in RSs training. Experiments on five datasets and four models empirically support these theoretical findings. Our code is available at \url{