The role of reinsurance in increasing returns and reducing risks for insurance companies: An empirical study in the National and Iraqi Insurance Companies. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. خاص, p. 416–435, 2025. DOI: 10.34093/kr4nhg55. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2229. Acesso em: 15 sep. 2025.