“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”, JRA, vol. 8, no. 1, pp. 71–107, Jan. 2026, Accessed: Mar. 05, 2026. [Online]. Available: https://journlra.org/index.php/jra/article/view/1134