UNION, Ali Hilal; BOUMEDIENE , Emna; EL-GAWAHERY, Bushra Abdel-Wahhab. The Tone of Business Model Disclosure : Analysis of Management Commentary Report –in a Sample of Banks Listed in the Iraqi Stock E. Al-Ghary Journal of Economic and Administrative Sciences, Kufa, Najaf, IRAQ, v. 20, n. 00, p. 422–458, 2024. DOI: 10.36325/ghjec.v20i00.16861. Disponível em: https://journal.uokufa.edu.iq/index.php/ghjec/article/view/16861. Acesso em: 9 nov. 2026.