“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”, Wor.econo. and fin. Bul., vol. 46, pp. 19–31, May 2025, Accessed: Apr. 18, 2026. [Online]. Available: https://www.scholarexpress.net/index.php/wefb/article/view/5170