SABER ABOOD , Mseer. Department of Accounting, College of Administrative and Financial Sciences, Imam Ja’afar Al-Sadiq University, Baghdad, Iraq. . South Asian Journal of Social Sciences and Humanities, [S. l.], v. 6, n. 5, p. 139–162, 2025. DOI: 10.48165/sajssh.2024.6509. Disponível em: https://acspublisher.com/journals/index.php/sajssh/article/view/22902. Acesso em: 25 jan. 2026.