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 [Internet]. 2026 Jan. 22 [cited 2026 Mar. 5];8(1):71-107. Available from: https://journlra.org/index.php/jra/article/view/1134