Hassan SO, Salehi VS. The Extent to which risk management can be disclosed in the financial statements to rationalize administrative decisions An applied study in a sample of commercial banks in the Kurdistan Region. Tikrit J. Admin. Econ. Sci. [Internet]. 2023 Mar. 31 [cited 2026 Jun. 8];19(61, 1):1-23. Available from: https://www.tjaes.org/index.php/tjaes/article/view/669