Evaluation of the reality of letters of guarantee in light of the application of the electronic platform in the Iraqi environment:: (An Applied research). Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 17, n. 61, p. 505–523, 2022. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1155.. Acesso em: 3 jul. 2024.