N. Salman Al-azzawi, A. T. kadhim Al-anbagi, and S. A. Noaman Al-Shammari, “The possibility of using (Model M-Score Beneish) to predict the earnings management by the lagging banks and placing them under trusteeship in the Iraqi environment.”, Opción, vol. 35, pp. 1478-1491, Dec. 2019.