ALI OMER MOHAMMED; RZGAR ALI AHMED. The importance of accounting disclosure in financial statements and its role in commercial banks A survey study in commercial banks based on survey lists. The Scientific Journal of Cihan University– Sulaimaniya, [S. l.], v. 1, n. 4, p. 173-197, 2017. DOI: 10.25098/1.4.10. Disponível em: https://journal.sulicihan.edu.krd/index.php/sjcus/article/view/396. Acesso em: 12 feb. 2026.