Hazheen Abdi Mirza, and Younus Abdulkareem Ahmed. “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, vol. 22, no. 73 part 2, Mar. 2026, pp. 259-76, doi:10.25130/tjaes.22.73.2.13.