ABDULLAH RAID YASSEN; MUTHANA ROKAN JASIM. The Impact of Financial Statements Comparability on the Cost of Capital: An Empirical Study on a sample of Iraqi Companies. Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 22, n. 74 part 2, p. 28–53, 2026. DOI: 10.25130/tjaes.22.74.2.2. Disponível em: https://www.tjaes.org/index.php/tjaes/article/view/2745. Acesso em: 15 oct. 2026.