Can ChatGPT improve the readability of financial reporting by the public sector entities? The case of Lisbon municipality
The readability of financial reporting from the users’ perspective is an essential element to ensure its usefulness and, therefore, its relevance. Through the lens of Cognitive Load Theory and plain language principles, this quasi-experimental research aims to assess whether an artificial intelligen...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2025-12-01
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| Series: | Cogent Social Sciences |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311886.2025.2524004 |
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