@inproceedings{boizard-etal-2026-scale,
    title = "Scale or Reason? A Compute-Equivalent Analysis of Reasoning Distillation",
    author = "Boizard, Nicolas  and
      Gisserot-Boukhlef, Hippolyte  and
      El Haddad, Kevin  and
      Hudelot, Celine  and
      Colombo, Pierre",
    editor = "Lee, Hung-Yi  and
      Dev, Sunipa  and
      Li, Jessy  and
      Elliott, Desmond",
    booktitle = "Proceedings of the 2026 Conference on Empirical Methods in Natural Language Processing",
    month = oct,
    year = "2026",
    address = "Budapest, Hungary",
    publisher = "Association for Computational Linguistics",
    url = "https://aclanthology.org/2026.emnlp-main.776/",
    pages = "18040--18064",
    ISBN = "979-8-89176-459-0"
}