A. Aldabbagh, L. M. and Hammed, A. J. (2021) “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 Journal of Administrative and Economic Sciences, 17(54, 1), pp. 36–50. doi: 10.25130/tjaes.17.54.1.3.