The impact of adopting (IFRS) standards on disclosing integrated reporting information and its reflection on accounting conservatism: An applied study on a sample of Iraqi banks. Economic studies journal, [S. l.], v. 7, n. 1, p. 379–359, 2024. DOI: 10.37375/esj.v7i1.2717. Disponível em: https://elc2.su.edu.ly/index.php/esj/article/view/2717. Acesso em: 7 dec. 2025.