[1]
L. M. A. Aldabbagh and A. J. Hammed, “The implications of the accounting conservatism according to the common conceptual framework (FASB and IASB) and its reflection in the risks disclosure of banking/a study in a sample of Iraqi banks”, Tikrit J. Admin. Econ. Sci., vol. 17, no. 54, 2, pp. 38–55, Jun. 2021.