فراس م. (2021) “The impact of the corona pandemic on the accounting under international accounting refernce: mohamed_ferres@univ-setif.dz”, Human Resources Development Research, 16(02), pp. 110–134. Available at: https://rdrh.univ-setif2.dz/index.php/rdrh/article/view/294 (Accessed: 2 November 2026).