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 2026, pp. 1-17, https://bmfopen.com/index.php/bmfopen/article/view/350.