Sikna Swadi Wadi, Murtadha Mohammed Shan, and Layth Ali Hammadi Al-Tameemi. 2022. “Measuring the Efficiency of Financial and Non-Financial Information Using Value-Added and Return on Investment”. American Journal of Economics and Business Management 5 (1):195-204. https://doi.org/10.31150/ajebm.v5i1.790.