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sellaoui rafik. The Impact of Accounting Measurement and Human Resources Disclosure on Financial Statements in Algerian Institutions Case of "Algerian Water Company" Guelma Unit . J.Rea.fin.acc [Internet]. 2025 Dec. 21 [cited 2026 Feb. 9];9(02):108-33. Available from: https://journals.univ-msila.dz/index.php/jorfa/article/view/2996