Al-Baaj, Q.M.A. and Shatti, R.H. 2024. The relationship between the financial reporting standard IFRS-13 and banking risks and their impact on the performance of economic units. Al-Ghary Journal of Economic and Administrative Sciences. 20, 00 (Jul. 2024), 1159–1176. DOI:https://doi.org/10.36325/ghjec.v20i00.17002.