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04-Information Sciences Letters
An International Journal
               
 
 
 
 
 
 
 
 
 
 
 
 

Author
 
   
Name : Salah Abdel-Hafeez Mostafa Ali
Address : Department of Accounting, College of Business Administration, University of Bahrain, Bahrain\\ Department of Accounting, Faculty of Commerce, Assiut University, Egypt
Email : samali@uob.edu.bh
Telephone :

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