Karim Kadhim, H. ., and E. . Abees Atshan Aljuhaishi. “The Role of Accounting Disclosure In Rationalizing Capital Budget Decisions: A Case Study”. Akkad Journal Of Contemporary Accounting Studies, vol. 2, no. 4, Mar. 2023, pp. 221-5, https://journal.acefs.org/index.php/AJCAS/article/view/194.