Wali, A.Q. and akkar, Z. shallal 2021. The effect of the universal bankin g strategy on improving financial performance using profitability and liquidity indicators Applied study in Rafidain and Rasheed Banks, Basra Branch. Tikrit Journal of Administrative and Economic Sciences. 17, 56, 1 (Dec. 2021), 222–238. DOI:https://doi.org/10.25130/tjaes.17.56.1.13.