“The Impact of Blockchain Technology on Transparency and Credibility in Managerial Financial Reporting”. Journal of Accounting and Financial Studies ( JAFS ) 20, no. 72 (September 30, 2025): 268–286. Accessed November 19, 2025. https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2293.