Rawnaq Mardan Wahab Sinjary, and Luqman Mohammed Saeed. “The Relationship Between Toxic Assets and Disclosure in Financial Statements and Their Impact on the Value of the Economic Unit: A Survey Study of the Opinions of a Sample of Employees in the Financial Departments of Banks in the Kurdistan Region of Iraq”. Tikrit Journal of Administrative and Economic Sciences 22, no. 75 part 2 (September 30, 2026): 538–563. Accessed October 27, 2026. https://www.tjaes.org/index.php/tjaes/article/view/2513.