Suhail Abdullah Al-Tamimi, Hind Shafeeq Nimr, Majid Ahmed AL Anssari. THE IMPACT OF MANDATORY AND VOLUNTARY DISCLOSURE OF HARD AND SOFT INFORMATION ON FINANCIAL STATEMENT USERS IN IRAQ. JMPM [Internet]. 2025 Sep. 14 [cited 2025 Oct. 13];13(1):36-49. Available from: https://journalmodernpm.com/manuscript/index.php/jmpm/article/view/858