@article{wang-etal-2026-explicit, title = "From Explicit to Implicit: A Theoretical Framework and Transfer Method for Preference Internalization in Language Models", author = "Wang, Binrui and Du, Yongping and Pei, Yu and Wang, Zikai", journal = "Transactions of the Association for Computational Linguistics", volume = "14", year = "2026", address = "Cambridge, MA", publisher = "MIT Press", url = "https://aclanthology.org/2026.tacl-1.48/", doi = "10.1162/tacl.a.697", pages = "1074--1095" }