Khalaf, S. N., & Idan, M. F. (2022). The effect of adopting the fair valu e accounting measurement on the expected cash flows An applied study in a sample of commercial banks listed in the Iraq Stock Exchange. Tikrit Journal of Administrative and Economic Sciences, 18(57, 1), 301–319. https://doi.org/10.25130/tjaes.18.57.1.16