APPROPRIATE MODELS FOR MEASURING CREATIVE ACCOUNTING PRACTICES AND ITS IMPACT ON TAX RETURNS: APPLIED STUDY IN IRAQI GENERAL TAX AUTHORITY. World Economics and Finance Bulletin, [S. l.], v. 46, p. 307–314, 2025. Disponível em: https://www.scholarexpress.net/index.php/wefb/article/view/5302. Acesso em: 17 apr. 2026.