The impact of First-time Adoption of International Financial Reporting Standards in the value Relevance: applied research for a sample of banks listed in the Iraq Stock Exchange. JAFS [Internet]. 2024 Jun. 30 [cited 2024 Dec. 27];19(67):206-22. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1531