AL-SHMAM, D. Use of Hedge Accounting in Financial Risk Management in Business Enterprises. TANMIYAT AL-RAFIDAIN, [S. l.], v. 34, n. 107, p. 48–63, 2012. DOI: 10.33899/tanra.2012.162023. Disponível em: https://tanmiyat.uomosul.edu.iq/index.php/tanmiyat/article/view/29482. Acesso em: 8 sep. 2025.