Ravan Paknoodezh, Hamid, and Sasan Bagherpanah. “Designing an Intelligent Financial Reporting Framework Based on Generative Artificial Intelligence (AI-FRS): A Step Toward Self-Adaptive Accounting Standards”. Business, Marketing, and Finance Open (July 1, 2026): 1–17. Accessed December 16, 2025. https://www.bmfopen.com/index.php/bmfopen/article/view/350.