“The role of the merger of banking companies in strengthening the supervisory role in the Central Bank of Iraq” (2022) Journal of Accounting and Financial Studies ( JAFS ), 17(61), pp. 410–419. Available at: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1144 (Accessed: 3 May 2025).