W. crain Jaber and N. H. Radhi, “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 Jour. Eco. Admini. Sci., vol. 20, no. 4, pp. 783–818, Dec. 2024, doi: 10.36325/ghjec.v20i4.17547.