AYAD JUMAAH KHALAF; 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, [S. l.], v. 20, n. 65, part 1, p. 223–239, 2024. DOI: 10.25130/tjaes.20.65.1.13. Disponível em: https://www.tjaes.org/ojs/index.php/tjaes/article/view/1022. Acesso em: 7 mar. 2026.