@inproceedings{han-etal-2026-distilling, title = "Distilling {LLM} Reasoning into Dense Encoders: Bridging the Accuracy-Efficiency Gap in Recommendation", author = "Han, Donghee and Roh, Daeyoung and Kim, A Young and Song, Hwanjun and Yi, Mun Yong", editor = "Liakata, Maria and Moreira, Viviane P. and Zhang, Jiajun and Jurgens, David", booktitle = "Findings of the {A}ssociation for {C}omputational {L}inguistics: {ACL} 2026", month = jul, year = "2026", address = "San Diego, California, United States", publisher = "Association for Computational Linguistics", url = "https://preview.aclanthology.org/ingest-acl/2026.findings-acl.1130/", pages = "22513--22531", ISBN = "979-8-89176-395-1" }