A PROPOSED MODEL FOR DETERMINING THE LEVEL OF TRANSPARENCY IN ACCOUNTING DISCLOSURE IN LIGHT OF THE DEGREE COMPLEXITY OF FINANCIAL REPORTS AND ITS IMPACT ON THE EFFICIENCY OF FINANCIAL MARKETS: AN APPLIED STUDY ON A SAMPLE OF BANKS LISTED ON THE IRAQ STOCK EXCHANGE. (2026). Journal of Research Administration, 8(1), 71-107. https://journlra.org/index.php/jra/article/view/1134