@inproceedings{ghosh-etal-2026-fine, title = "Fine-tuning vs. In-context Learning in Large Language Models: A Formal Language Learning Perspective", author = "Ghosh, Bishwamittra and Das, Soumi and Speicher, Till and Wu, Qinyuan and Khan, Mohammad Aflah and Garg, Deepak and Gummadi, Krishna P. and Terzi, Evimaria", editor = "Liakata, Maria and Moreira, Viviane P. and Zhang, Jiajun and Jurgens, David", booktitle = "Proceedings of the 64th Annual Meeting of the {A}ssociation for {C}omputational {L}inguistics (Volume 1: Long Papers)", month = jul, year = "2026", address = "San Diego, California, United States", publisher = "Association for Computational Linguistics", url = "https://preview.aclanthology.org/ingest-acl/2026.acl-long.1932/", pages = "41651--41697", ISBN = "979-8-89176-390-6" }