اىٍدرس اىدنخٔر غٍر اىصر اىحصَ ٌحٍد and اىٍدرس اىٍصاغد زِاٌ٘ار زِشطاز احٍد, “Accounting for fair value and its impact on the efficiency of financial performance of Sudanese banks A field study”, QZJ, vol. 2, no. 5, pp. 588–616, Jan. 2021.