younis M. Khalef, S. A. Rasheed, and M. H. AL-Shujairi, “The Role of Adopting International Financial Reporting Standards in Promoting Economic Development: An Applied Study in a Sample of Banks Listed on The Iraq Stock Exchange”, KOYA UNIV J HUM SOC SCI, vol. 9, no. 2, pp. 71–83, Jul. 2026.