Black hole entropy from graviton entanglement
  We argue that the entropy of a black hole is due to the entanglement of matter fields and gravitons across the horizon. While the entanglement entropy of the vacuum is divergent because of UV correlations, we show that low-energy perturbations of the vacuum result in a finite change in the entanglement entropy. The change is proportional to the energy flux through the horizon, and equals the change in area of the event horizon divided by 4 times Newton's constant - independently from the number and type of matter fields. The phenomenon is local in nature and applies both to black hole horizons and to cosmological horizons, thus providing a microscopic derivation of the Bekenstein-Hawking area law. The physical mechanism presented relies on the universal coupling of gravitons to the energy-momentum tensor, i.e. on the equivalence principle. 
Eugenio Bianchi
gr-qc cond-mat.stat-mech hep-th