JABER, Wisam crain; RADHI , Nawal Harbi. The impact of the company’s strategy on accounting conservatism: An applied study on a sample of Iraqi banks registered in the Iraq Stock Exchange for the period from 2016-2023. Al-Ghary Journal of Economic and Administrative Sciences, Kufa, Najaf, IRAQ, v. 20, n. 4, p. 783–818, 2024. DOI: 10.36325/ghjec.v20i4.17547. Disponível em: https://journal.uokufa.edu.iq/index.php/ghjec/article/view/17547. Acesso em: 10 nov. 2026.