“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), pp. 71–107. Available at: https://journlra.org/index.php/jra/article/view/1134 (Accessed: 12 March 2026).