The impact of financial distress on delaying the issuance of financial statements of banks listed in the regular market of the Iraq Stock Exchange. JAFS [Internet]. 2026 Mar. 31 [cited 2026 Jul. 19];21(74):244-60. Available from: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2492