- Amer Mansoor Hasoon1, Ayad Raheem jalfan2, Maytham Bader Bawie Al-Sfan3
- 1College of Administration and Economic,University of Al-Muthanna, Iraq, 2College of Science, University of Al-Muthanna,Iraq, 3College of Administration and Economics, University of Al-Qadisiyah, Iraq
- FAR Journal of Financial and Business Research (FARJFBR)
- DOI

