“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, vol. 46, May 2025, pp. 19-31, https://www.scholarexpress.net/index.php/wefb/article/view/5170.