KHAGHAANY, M. .; IBRAHIM JABER, A. The Impact Of The Mandatory Adoption Of International Accounting Standards (IAS/IFRS) On Accounting Estimates: An Empirical Study. Akkad Journal Of Contemporary Accounting Studies, [S. l.], v. 3, n. 2, p. 74–90, 2023. Disponível em: https://journal.acefs.org/index.php/AJCAS/article/view/236. Acesso em: 22 may. 2026.