2022. Financial Disclosure in Accordance with International Accounting Standards and its Role in Enhancing the Level of Transparency in the Financial Statements - An Applied Study in A Sample of Iraqi Investment Companies Listed on the Iraq Stock Exchange. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ). 50, 3 (Jan. 2022), 173–183. DOI:https://doi.org/10.55562/jrucs.v50i3.511.