Ashwaq Ali Abed Al-Mayali. “Determinants of Strategic Financial Planning and Its Role in Improving Sustainable Financial Performance: An Applied Study in a Sample of Iraqi Banks”. Tikrit Journal of Administrative and Economic Sciences, vol. 22, no. 75 part 1, Sept. 2026, pp. 721-45, doi:10.25130/tjaes.22.75.1.37.