محمد وفي عباس; نصيف جاسم الجبوري. Opportunity cost and its role in liability accounting - a study in Al-Wessam Dairy Products and Foodstuff Company. Iraqi Journal for Administrative Sciences, كربلاء، جمهورية العراق, v. 6, n. 22, p. 125–157, 2024. Disponível em: https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2190. Acesso em: 19 jan. 2025.