IMPACT OF APPLYING INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ON THE LEVEL OF ACCOUNTING CONSERVATISM AND THE COST OF EQUITY: AN APPLIED STUDY ON A SAMPLE OF COMPANIES IN THE IRAQ STOCK EXCHANGE. Wor.econo. and fin. Bul. [Internet]. 2025 May 5 [cited 2026 Jun. 2];46:19-31. Available from: https://scholarexpress.net/index.php/wefb/article/view/5170