The impact of adopting international accounting and financial reporting standards on financial stability and its impact on the cost of financing with common shares : an applied study in a sample of banks listed on the Iraqi Stock Exchange. JAFS [Internet]. 2024 Aug. 31 [cited 2025 May 1];19(عدد خاص):279-93. Available from: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1628