Muthanna Journal of Pure Sciences – MJPS VOL.(5), NO.(2), 2018 Mohammed G. S. AL-Safi1*, Wurood R. Abd AL- Hussein1, Muna S. Abbas1 1Department of Accounting, Al-Esraa University College, Baghdad, Iraq DOI: 10.18081/2226-3284/018-7/1-9 Abstract In this work, an Read More …