The Role of Voluntary Accounting Disclosure in Measuring the Cost of Financing Sources: An Applied Study on a Sample of Commercial Banks Listed on the Iraq Stock Exchange. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. خاص, p. 217–232, 2025. DOI: 10.34093/a0e35336. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2200. Acesso em: 2 sep. 2025.