The role of banking effort tests in the face of monetary credit risk and its impact on the profits and adequacy of the bank’s capital : / a case study of Sumer Commercial Bank for the period from 2015 to 2020. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 17, n. 59, p. 110–124, 2022. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1067.. Acesso em: 1 may. 2024.