“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 7, no. 1 (March 31, 2024): 379–359. Accessed December 7, 2025. https://elc2.su.edu.ly/index.php/esj/article/view/2717.