Hashim, Hasan Talib, y Abbas Ali Jumaah, Mohammed Adhab Jasim. «Impact of Value Accounting, Cost Accounting, and Mortgages on the Financial Crisis». Opción 360 (abril 24, 2020): 1143-1160. Accedido agosto 1, 2025. https://produccioncientifica.luz.edu.ve/index.php/opcion/article/view/31759.