The impact of accounting conservatism in development of investment efficiency: Applied study in sample of companies listed in Iraq- Stock Exchange. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 13, n. خاص, p. 162–186, 2019. DOI: 10.34093/sppq0b94. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1777. Acesso em: 29 apr. 2025.