Z. A. AI-Noa’imee and M. M. Obaid Al-Houri, “Determining the direction of the relationship between financial flexibility and banking profitability/A study on a sample of Iraqi private commercial banks for the period (2015-2020)”, Tikrit J. Admin. Econ. Sci., vol. 17, no. 56, 1, pp. 205–221, Dec. 2021.