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 42, no. 138 (June 1, 2023): 309–328. Accessed September 6, 2025. https://ojs.uomosul.edu.iq/index.php/tanmiyat/article/view/29733.