The modified role of the company’s characteristics in the relationship of accounting disclosure transparency with the restatement of financial statements: Evidence from Iraq. Journal of Namibian Studies : History Politics Culture, [S. l.], v. 33, p. 2192–2214, 2023. DOI: 10.59670/jns.v33i.839. Disponível em: https://namibian-studies.com/index.php/JNS/article/view/839. Acesso em: 10 jun. 2025.