The Impact of the Payback Period and Accounting Rate of Return on Investment Decisions: Evidence from Foreign Companies Investing in the Iraqi Environment. JAFS [Internet]. 2025 Dec. 31 [cited 2026 Jul. 20];20(73):440-51. Available from: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2420