SELLAOUI, Rafik. The Impact of Accounting Measurement and Human Resources Disclosure on Financial Statements in Algerian Institutions Case of "Algerian Water Company" Guelma Unit . Journal of Research in Finance and Accounting, [S. l.], v. 9, n. 02, p. 108–133, 2025. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/2996. Acesso em: 9 feb. 2026.