A. ALDABBAGH, Lukman M.; HAMMED, Ahmed Jasim. The implications of the accounting conservatism according to the common conceptual framework (FASB and IASB) and its reflection in the risks disclosure of banking/a study in a sample of Iraqi banks. Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 17, n. 54, 2, p. 38–55, 2021. DOI: 10.25130/tjaes.17.54.2.3. Disponível em: https://www.tjaes.org/index.php/tjaes/article/view/1613. Acesso em: 15 sep. 2026.