tlili, mahmoud, and ibrahim douar. “The Impact of Banking Governance Tools on the Financial Performance of Commercial Banks, a Study of a Sample of Banks in the State of El Oued”. Journal of Research in Finance and Accounting, vol. 9, no. 01, Dec. 2025, pp. 130-44, https://journals.univ-msila.dz/index.php/jorfa/article/view/3309.