Hazheen Abdi Mirza and Younus Abdulkareem Ahmed (2026) “The Impact of Financial Flexibility on the Value Relevance of Accounting Information: an applied study in a sample of companies listed on the Iraq Stock Exchange”, Tikrit Journal of Administrative and Economic Sciences, 22(73 part 2), pp. 259–276. doi: 10.25130/tjaes.22.73.2.13.