Farhan Mohsen Hamada, and Ali Mohammed Thajeel Al-Maamouri. “The Impact of Comparability of Financial Statements on the Efficiency of Institutional Investment: An Applied Study in a Sample of Iraqi Banks”. Tikrit Journal of Administrative and Economic Sciences, vol. 22, no. 73 part 1, Mar. 2026, pp. 457-72, doi:10.25130/tjaes.22.73.1.22.