"Accounting disclosure according to the international accounting standards and its effect on the Earnings of shares for Economic units", KJEAS, م 15, عدد 46, ص 444–470, أبريل 2023, تاريخ الوصول: سبتمبر 24, 2026. موجود في: https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/524