Jaafar, Zainab, Abbas Fadel, and Hanan Salih. 2022. “The Impact of the Asymmetric Behavior of the Costs on the Degree of Accounting Reservation in the Financial Reports of Iraqi Industrial Companies a Field Study of a Sample of Iraqi Industrial Companies”. American Journal of Economics and Business Management 5 (6):201-20. https://doi.org/10.31150/ajebm.v5i6.1299.