SADRY, Sada Sabah; HUSSEIN, Ali Ibrahim. The effect of transparency of accounting disclosure on the restatement of financial statements: an applied study on a sample of Iraqi banks and companies. Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 19, n. 62, 1, p. 99–119, 2023. DOI: 10.25130/tjaes.19.62.1.6. Disponível em: https://www.tjaes.org/index.php/tjaes/article/view/805. Acesso em: 15 nov. 2026.