root, root. “The Effect of Applying Proactive Disclosure on the Quality of Financial Reports )An Applied Study of a Sample of Companies Listed in the Iraqi Stock Exchange(”. Warith Scientific Journal 4, no. 9 (December 15, 2022): 163-180. Accessed January 12, 2026. https://wsj.uowa.edu.iq/index.php/warith/article/view/563.