id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajrhss-2280	Ali Mirzah Abd- Alhamza Al-Iissawi	THE IMPACT OF ACCOUNTING CONSERVATISM ON THE VALUATION OF PRIVATE IRAQI BANKS: A STUDY OF SELECTED BANKS LISTED ON THE IRAQI STOCK EXCHANGE	2024	23	.pdf	application/pdf	9987	501	51	Therefore, multiple explanations for accounting conservatism have been provided, as summarized below (Watts, 2003:34), (Lafond & Watts, 2008:447-448): • Contractual Interpretation: Accounting conservatism is mainly derived from contractual arrangements, focusing on official contracts such as debt and incentive contracts. American Journal of Research in Humanities and Social Sciences ISSN (E): 2832-8019 Volume 26, | July - 2024 P a g e | 58 www.americanjournal.org THE IMPACT OF ACCOUNTING CONSERVATISM ON THE VALUATION OF PRIVATE IRAQI BANKS:	cache/ajrhss-2280.pdf	txt/ajrhss-2280.txt