طلال محمد علي الججاوي. “A Proposed Accounting Framework for Controlling Highly Complex and Thoroughness Risks through Using of Financial Derivatives (Covid - 19) As a Model”. Iraqi Journal for Administrative Sciences, vol. 18, no. 74, June 2024, pp. 1-28, https://journals.uokerbala.edu.iq/index.php/ijas/article/view/1831.