Alsalem, Munadhil Abdljabar, and Guldoz Mohammed Dler Omar. “Application of International Financial Reporting Standards (IFRS) and Their Impact on the Quality of Financial Reporting: An Exploratory Study on a Group of Companies in Sulaymaniyah Governorate / Iraq”. The Scientific Journal of Cihan University– Sulaimaniya 4, no. 2 (May 10, 2021): 331-356. Accessed February 12, 2026. https://journal.sulicihan.edu.krd/index.php/sjcus/article/view/38.