Fedaa Abd Almajid Sabbar ALARAJI, Bakr Ibrahim Mahmood ALJUHISHI and Talib Ghadhban Yaseen ALALAWI, “Reflections on the Transition to Financial Reporting Standards by Small and Medium Companies for Attracting Foreign Investments in Iraqi Environment,” Proceedings of the 32nd International Business Information Management Association (IBIMA), ISBN: 978-0-9998551-1-9, 15-16 November 2018, Seville, Spain, p 1512-1523.
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