@inproceedings{hu-etal-2026-distillation,
    title = "Why Can Distillation Work with Limited Resources? A Systematic Study",
    author = "Hu, Xiao  and
      Lu, Xingyu  and
      Mao, Liyuan  and
      Zhang, YiFan  and
      Zhang, Tianke  and
      Wen, Bin  and
      Yang, Fan  and
      Gao, Tingting  and
      Zhou, Guorui",
    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.1899/",
    pages = "38082--38100",
    ISBN = "979-8-89176-395-1"
}