“Changes in Accounting Policies and Their Impact on the Cost of Capital: An Analytical Study in the Stock Market”. 2026. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ) 58 (1): 13-26. https://doi.org/10.55562/jrucs.v58i1.2.