“Activating Islamic Sukuk As a Tool for Strategic Agility in Sustainable Development: A Proposed Framework for the Iraqi Environment on International Experiences”. Journal of Accounting and Financial Studies ( JAFS ) 20, no. 73 (December 31, 2025): 482–505. Accessed July 14, 2026. https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2417.