Khalil, Dalya Haitham, and Safwan Qusai Abd Al Halim. “Special Financial Statements As an Input to Enhance the Relevance of Financial and Non-Financial Information”. Baghdad College of Economic Sciences University Journal (BCESUJ) 72, no. 4 (April 15, 2023): 219–234. Accessed August 3, 2026. https://bcuj.baghdadcollege.edu.iq/index.php/BCESUJ/article/view/295.