ahmad albawab, zahraa. “The Effect of Accounting Conservatism on Financial Performance: An Empirical Study A Sample of Telecom Companies for the Duration (2012- 2021)”. TANMIYAT AL-RAFIDAIN, vol. 42, no. 138, June 2023, pp. 309-28, doi:10.33899/tanra.2023.137590.1265.