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. Journal of Research Administration, [S. l.], v. 8, n. 1, p. 71–107, 2026. Disponível em: https://journlra.org/index.php/jra/article/view/1134.. Acesso em: 5 mar. 2026.