صابر شيخه نصرت. 2025. “The Role of Qualitative Characteristics of Accounting Information in the Realization of Competitive Strategies: An Analytical Study for the Eyes of a Private Finance Manager in Erbil/Kurdistan Region-Iraq”. The Scientific Journal of Cihan University– Sulaimaniya 8 (2):636-55. https://doi.org/10.25098/8.2.30.