شيماء هادي نعمة الخفاجي and لمياء علي إبراهيم (2024) “Administrative efficiency and its impact on disclosing social responsibility through a group of variables controlling the relationship: An analytical study of the Commercial Bank of Iraq for the period (2019 -2023)”, Iraqi Journal for Administrative Sciences. كربلاء، جمهورية العراق, 20(79), pp. 147–164. Available at: https://journals.uokerbala.edu.iq/index.php/ijas/article/view/1498 (Accessed: 3 April 2025).