“اثر اﺴﺘراﺘﯿﺠﯿﺎت ﺘﻨﻤﯿﺔ اﻟﻤوارد اﻟﻤﺎﻟﯿﺔ ﻓﻲ ﺴﯿﺎﺴﺎت اﻻﺌﺘﻤﺎن اﻟﻤﺼرﻓﻲ: دراﺴﺔ ﺘﺤﻠﯿﻠﯿﺔ ﻓﻲ ﻤﺼرف اﻟرﺸﯿد”. 2006. Journal of Accounting and Financial Studies ( JAFS ) 1 (2). https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/572.