"Accounting disclosure according to the international accounting standards and its effect on the Earnings of shares for Economic units" (2023) Al Kut Journal of Economics and Administrative Sciences, 15(46), ص 444–470. موجود في: https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/524 (تاريخ الوصول: 25 سبتمبر 2026).