Changes in Accounting Policies and Their Impact on the Cost of Capital: An Analytical Study in the Stock Market. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ), [S. l.], v. 58, n. 1, p. 13–26, 2026. DOI: 10.55562/jrucs.v58i1.2. Disponível em: https://jrucs.iq/index.php/JAUCS/article/view/762. Acesso em: 29 apr. 2026.