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. JAFS [Internet]. 2025 Aug. 10 [cited 2025 Sep. 2];20(خاص):217-32. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2200