@inproceedings{li-etal-2026-transfers,
    title = "What Transfers Under Source Shift? Definitions, Examples, and Fine-Tuning for Climate Disclosure Classification",
    author = "Li, Guosheng  and
      Ren, Fenghui  and
      Liu, Bin  and
      Yu, Chuan  and
      Ji, Kaiying  and
      Yue, Lin  and
      Shen, Jun  and
      Qian, Sasa",
    editor = "Lee, Hung-Yi  and
      Dev, Sunipa  and
      Li, Jessy  and
      Elliott, Desmond",
    booktitle = "Findings of the {A}ssociation for {C}omputational {L}inguistics: {EMNLP} 2026",
    month = oct,
    year = "2026",
    address = "Budapest, Hungary",
    publisher = "Association for Computational Linguistics",
    url = "https://aclanthology.org/2026.findings-emnlp.1825/",
    pages = "38975--38989",
    ISBN = "979-8-89176-462-0"
}