“Measuring the Extent to Which Listed Companies Comply With Sustainability Accounting Standards by Improving Performance and Financial Reporting to Enhance Confidence in Financial Statements: بحث تطبيقي مقارن في عينة من الشركات العراقية والعربية”. 2022. Journal of Accounting and Financial Studies ( JAFS ) 17 (59): 77-91. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1066.