Dr. Fatemeh darogheh hazrati, Waseem Saleh Khalaf, Oday Fathi Jarullah, Sulaiman Hamad Atiyah, and Sarmad Hussein Atiyah, “MEASUREMENT AND ACCOUNTING DISCLOSURE OF SOCIAL RESPONSIBILITY COSTS”, Wor.Bul.Man.Law., vol. 7, pp. 71-79, Feb. 2022.