محمد يحيى عايش عبيد, أ.د. عبدالله سعيد حزام محمد, and د. فهيم سلطان محمد الحاج, “The Impact of Implementing Fair Value Accounting for Evaluating Economic Value of Establishments’ Fixed Capital: A Field Study at Public-Benefit Corporations in Yemen”, J Soci Stu, vol. 27, no. 3, Oct. 2021.