Al-Khadami, A. Y. A.-S., Al-Misani, F. M. A., & Al-Sorihi, S. A. A. F. (2026). The Impact of Intellectual Capital Accounting on Financial Performance: An Applied Study on Banks Operating in the Republic of Yemen. University of Science and Technology Journal for Management and Human Sciences, 4(S1), 223-255. https://doi.org/10.59222/ustjmhs.4.s1.8