Ayad Jumaah Khalaf, and Satam Salih Hussein. “The Effect of Unconditional Accounting Conservatism on Financial Reporting Opacity: An Empirical Study a Sample of Iraqi Banks”. Tikrit Journal of Administrative and Economic Sciences, vol. 20, no. 65, part 1, Mar. 2024, pp. 223-39, doi:10.25130/tjaes.20.65.1.13.