The impact of the level of disclosure of artificial intelligence systems on financial performance indicators : an applied study in a sample of commercial banks registered in the Iraq Stock Exchange for the period 2018-2023. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. 71, p. 295–307, 2025. DOI: 10.34093/4n5fdw35. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2150. Acesso em: 15 jul. 2025.