N. K. . Saeed and I. S. T. B. . Babela, “A comparative analysis of the impact of financial constraints on accounting conservatism: An empirical study of Iraqi and Jordanian banks from 2006 to 2023”, Al-Ghary Jour. Eco. Admini. Sci., vol. 21, no. 3, pp. 576–605, Sep. 2025, doi: 10.36325/ghjec.v21i3.19408.