The effectiveness of the electronic platform for letters of guarantee in reducing the risks of letters of guarantee: Applied research. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 17, n. 61, p. 369–397, 2022. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1142.. Acesso em: 20 dec. 2024.