IMPACT OF APPLYING INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ON THE LEVEL OF ACCOUNTING CONSERVATISM AND THE COST OF EQUITY: AN APPLIED STUDY ON A SAMPLE OF COMPANIES IN THE IRAQ STOCK EXCHANGE. World Economics and Finance Bulletin, [S. l.], v. 46, p. 19–31, 2025. Disponível em: https://www.scholarexpress.net/index.php/wefb/article/view/5170. Acesso em: 18 apr. 2026.