“The Impact of the Electronic Settlement System on Bank Liquidity: An Applied Study in a Sample of Iraqi Banks”. Journal of Accounting and Financial Studies ( JAFS ) 20, no. 72 (September 30, 2025): 173–188. Accessed October 18, 2025. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2273.