Cross-domain recommendation (CDR) extends conventional recommender systems by leveraging user-item interactions from dense domains to mitigate data sparsity and the cold start problem. While CDR offers substantial potential for enhancing recommendation performance, most existing CDR methods suffer from sensitivity to the ratio of overlapping users and intrinsic discrepancy between source and target domains. To overcome these limitations, in this work, we explore the application of graph signal processing (GSP) in CDR scenarios. We propose CGSP, a unified CDR framework based on GSP, which employs a cross-domain similarity graph constructed by flexibly combining target-only similarity and source-bridged similarity. By processing personalized graph signals computed for users from either the source or target domain, our framework effectively supports both inter-domain and intra-domain recommendations. Our empirical evaluation demonstrates that CGSP consistently outperforms various encoder-based CDR approaches in both intra-domain and inter-domain recommendation scenarios, especially when the ratio of overlapping users is low, highlighting its significant practical implication in real-world applications.
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