Suggested Model for accounting disclosure proactive and reflect on the decisions of investors: Applied research in a sample of industrial companies listed on the Iraq Stock Exchange. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 9, n. 28, 2014. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/510. Acesso em: 1 may. 2025.