ABDULRAHMAN HAMA AMIN QADIR; JARJEES MUSTAFA KHDEER. The Impact of Hedge Accounting on Proactive Accounting Disclosure: An Analytical Study of the Opinions of a Sample of Academics and Professionals in Erbil City. Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 21, n. 72 part 2, p. 315–335, 2025. DOI: 10.25130/tjaes.21.72.2.16. Disponível em: https://www.tjaes.org/index.php/tjaes/article/view/2303. Acesso em: 24 aug. 2026.