Ismail, Shaima Ahmed, and Ali Ibrahim Hussein. “The Role of Hedge Accounting As a Determinant of Information Asymmetry and the Cost of Capital: An Analytical Theoretical Study”. Tikrit Journal of Administrative and Economic Sciences, vol. 18, no. 60, 3, Dec. 2022, pp. 137-55, doi:10.25130/tjaes.18.60.3.8.