1.
A. Aldabbagh LM, Hammed AJ. The effect of adopting accounting of fair value according to standard (IFRS13) on levels of accounting conservatism A study in a sample of Iraqi banks. Tikrit J. Admin. Econ. Sci. [Internet]. 2021 Jun. 30 [cited 2026 Jul. 26];17(54, 1):36-50. Available from: https://www.tjaes.org/index.php/tjaes/article/view/1580