SEHER, Haider. The Impact of Applying International Financial Reporting Standards (IFRS) on the Quality of Financial Reports: The Mediating Role of Accounting Disclosure in Banks Operating in the Iraq Stock Exchange. Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan, [S. l.], v. 3, n. 3, p. 14, 2026. DOI: 10.47134/jampk.v3i3.1095. Disponível em: https://economics.pubmedia.id/index.php/jampk/article/view/1095. Acesso em: 4 jun. 2026.