AL-BAAJ, Qasim Muhammad Abdullah; SHATTI , Ruqaya Hamid. 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, Kufa, Najaf, IRAQ, v. 20, n. 00, p. 375–391, 2024. DOI: 10.36325/ghjec.v20i00.16823. Disponível em: https://journal.uokufa.edu.iq/index.php/ghjec/article/view/16823. Acesso em: 12 sep. 2026.