SAEED, Nawzad Khudhur; BABELA, Islam Salih Taha Babela. A comparative analysis of the impact of financial constraints on accounting conservatism: An empirical study of Iraqi and Jordanian banks from 2006 to 2023. Al-Ghary Journal of Economic and Administrative Sciences, Kufa, Najaf, IRAQ, v. 21, n. 3, p. 576–605, 2025. DOI: 10.36325/ghjec.v21i3.19408. Disponível em: https://journal.uokufa.edu.iq/index.php/ghjec/article/view/19408. Acesso em: 8 may. 2026.