Ravi Ranjan, “Balancing Performance and Transparency: A Framework for Implementing Explainable AI (XAI) in Regulated Corporate Decision-Making Systems”, IOASD J Bus Manag Stud, vol. 3, no. 2, pp. 96–101, Jun. 2026, doi: 10.67224/ioasdjbms.2026.v03i02.003.