“The Role of Banking Penetration in Achieving Competitive Advantage in Private Commercial Banks”. Journal of Accounting and Financial Studies ( JAFS ) 20, no. 70 (March 31, 2025): 14–27. Accessed June 24, 2025. https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2027.