Evaluating the disclosure level due to Standards & Poor’s (S&P) Indicators And its effect on relevant accounting information An applied research in Baghdad bank. JAFS [Internet]. 2020 Dec. 29 [cited 2025 May 1];15(51):11-25. Available from: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/904