id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
agb-422	Ali Mohammed Thijeel; Hakeem Hammood Flayyih Al-Fandawi; Ghazi Maan Faisal	IFRS Adoption and Credit Rating in Iraqi Banks: The Mediating Role of Governance and Implications for Agricultural Finance	2025	10	.pdf	application/pdf	8216	439	36	Empirical Evidence on IFRS and Credit Rating A considerable body of empirical research has examined the influence of IFRS adoption on CR and risk performance. IFRS adoption has facilitated the harmonisation of accounting standards and enhanced the quality of financial reporting, rendering financial statements more reliable and reducing information asymmetry between borrowers and lenders (Singh & Newberry, 2008).	cache/agb-422.pdf	txt/agb-422.txt