Bahrami-Nia, Ebrahim, and Saeed Nematollah Azimi-Nia. “Finance and Productivity Across Income Levels: Unveiling the Heterogeneous Effects of Financial Development”. Accounting and Auditing With Applications , vol. 3, no. 3, Sept. 2026, pp. 265-82, https://doi.org/10.22105/aaa.v3i3.110.