F. AL-HADIDI, Adnan Mahmoud; AL-SHAMMAM, Maher Ali. Financial statements and the reasons for their inability to express the reality of the financial situation. Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 17, n. 53, 2, p. 37–52, 2021. DOI: 10.25130/tjaes.17.53.2.3. Disponível em: https://www.tjaes.org/ojs/index.php/tjaes/article/view/1717. Acesso em: 7 mar. 2026.