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 18, no. 74 (June 10, 2024): 1–28. Accessed April 3, 2025. https://journals.uokerbala.edu.iq/index.php/ijas/article/view/1831.