“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 ) 58, no. 1 (January 8, 2026): 13–26. Accessed April 29, 2026. https://jrucs.iq/index.php/JAUCS/article/view/762.